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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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Peran Modal Sosial Sebagai Moderator Dampak Green Marketing dan Digital Flatform Capability terhadap Kinerja Pemasaran pada Womenpreneur Sektor Agri-Food Andardinata, Ady; Arman Kamal; Hardiyanti T
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.v20i2.5952

Abstract

The potential of MSMEs in the agri-food sector is very high because it is an agricultural region in Indonesia. The majority of MSME workers in the agri-food sector are women. Gender marginalization often occurs where women are marginalized due to social stigma. Womenpreneurs are often looked down upon and find it difficult to compete. This study aims to test the moderating role of social capital on the influence of green marketing and digital platform capability on marketing performance in womenpreneurs in the agri-food sector in Makassar City. This study uses a quantitative approach with partial least squares structural equation modeling (PLS-SEM) analysis. The object of the study was womenpreneurs in the agri-food sector with a total data of 210 womenpreneurs. The results showed that green marketing and digital platform capability had an effect on marketing performance. Social capital plays a role in moderating the relationship between green marketing and marketing performance, but does not moderate the relationship between digital platform capability and marketing performance.
Peran Shopping Enjoyment, Price Discount dan Live Streaming terhadap Impulsive Buying Themba, Orfyanny Syahreffy; Akob, Rezky Arianty; Mokhtar, Susiana
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.v20i2.5954

Abstract

The purpose of this study is to test the effect of shopping enjoyment, price discount and partial live streaming on impulse buying. The methodology used in this article is a type of quantitative research, a descriptive method with an explanatory survey approach. The population in this study is the people of Makassar City who have shopped at Shopee e-commerce whose number is not known for sure, while the sampling method uses non-probability sampling with purposive sampling techniques. The number of samples used in this study was 100 respondents. This study uses the Accidental Sampling technique. The data analysis techniques used in this study are descriptive analysis, classical assumption test and multiple linear regrelis analysis. The results of this study found that shopping enjoyment has a partial effect on impulse buying, price discounts have a partial effect on impulse buying and live streaming has a partial effect on impulse buying.
Peran Moderator Customer Value dan Destination Satisfaction pada Hubungan Core Tourism Resources terhadap Destination Image: Studi Kasus Destinasi Desa Wisata Amir, Muhammad; Dzulfadeln, Prawira Aditiya; Ardiansyah, Ardiansyah
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.v20i2.5955

Abstract

This study aims to examine the effect of core tourism resources on destination image and the moderating impact of customer value and destination satisfaction on the relationship between core tourism resources and destination image. Quantitative research approach with partial least squares structural equation modeling (PLS-SEM) analysis. Data were collected from 245 tourists from several tourist attractions in Gowa Regency. The results showed that natural resources and heritage resources have a positive effect on destination image. However, created resources do not affect destination image. Customer value can moderate the effect of Natural resources and created resources on destination image. However, customer value is unable to moderate the effect of heritage resources on destination image. Destination satisfaction is able to moderate the effect of natural resources and created resources on destination image. However, destination satisfaction does not moderate the effect of heritage resources on destination image
Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Teknologi Informasi terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Maros Tri Fira Yuniza; Anna Ashrawi Suhartini; Basri, Basri
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.v20i2.5970

Abstract

The aim of this research is to determine and analyze the influence of competency and application of information technology on the quality of financial reports of theMaros Regency DPRD Secretariat partially and simultaneously. This type of research uses a quantitative descriptive approach with a population that will be sampled as 65 people, with a withdrawal technique. The sample uses a saturated sample, that is, the entire population will be used as a sample of 65 people. The analytical method used is multiple linear regression analysis with hypothesis testing using the partial t test, simultaneous F test and determination test (R2). The research results obtained are (1) Competency has a positive and significant influence on the quality of financial reports of theMaros Regency DPRD Secretariat, (2) Application of Information Technology has a positive and non-significant influence on the quality ofMaros Regency DPRD Secretariat's financial reports, (3) Competency and application of Information Technology in general Simultaneous Positive and Significant Influence on the Quality of Financial Reports of theMaros Regency DPRD Secretariat. Competence has a dominant influence on the quality of theMaros Regency DPRD Secretariat's financial reports.
Efektivitas Pengembangan Sumber Daya Manusia pada Alumni STIBA Makassar Muhammad Yunus, Imran; M. Dzul Fadli S; Farida Aprianti; Ridwan, Ridwan; Ahmad Amunir
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.v20i2.5974

Abstract

This study aims to determine the effectiveness of human resource development, especially for STIBA Makassar alumni who are assigned to preach in various parts of Indonesia. This research is a field research using descriptive qualitative and descriptive quantitative methods through case study and phenomenological research approaches. Primary data sources are obtained directly from alumni as respondents and STIBA managers including stake holders as informants. The results showed that the development of human resources, especially STIBA Makassar alumni who were assigned to preach in various parts of Indonesia, was ineffective. This can be shown, both the overall effectiveness of the HR development program at 50.43% and specifically the effectiveness of all training at 52.2% and the effectiveness of all follow-up at 50.2%. This is certainly due to many causes and one of them is the effectiveness of the participation of follow-up participants of only 85.71% which is also in the less effective category. It is recommended that this overall effectiveness be improved in various ways. At least by having all trainees become follow-up participants.
Comparison of Leasing and Ijarah Accounting : A Critical Research of Indonesian Financial Accounting Standards Saputra, Wali
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.v20i2.6021

Abstract

The Financial Accounting Standards Statement (FASS) 107, which governs the domain of leasing accounting, has elicited unfavorable interpretations among accounting practitioners in Indonesia. Practitioners assert that FASS 107 bears no significant distinction from FASS 30, which also addresses the issue of leasing accounting, as the principles of ijarah accounting delineated in FASS 107 are perceived to have incorporated numerous principles from leasing accounting in FASS 30 by substituting conventional terminology with sharia-compliant terminology. The objective of this study is to conduct a comparative analysis of the similarities and distinctions between the principles of leasing accounting articulated in FASS 30 and the principles of ijarah accounting outlined in FASS 107. This research is classified as library research. The primary data source utilized comprises the Financial Accounting Standards containing the regulations associated with FASS 30 and FASS 107, which have been published by the Indonesian Institute of Accountants, while the secondary data source comprises the National Sharia Council (DSN) Decree Number 27/DSNMUI/III/2002, dated March 28, 2002 which pertains to leasing financing, among other relevant documents. The analytical model employed in this study is the content analysis technique applicable to FASS 30 and FASS 107. Subsequently, the researcher employs a comparative analysis approach to both FASSs, supplemented by arguments aimed at substantiating the similarities and differences in the accounting principles encapsulated within the two FASSs. The findings of the study reveal that FASS 107, pertaining to leasing accounting, continues to adopt numerous principles of leasing accounting delineated in FASS 30. There are five notable similarities in the accounting principles embraced by FASS 107. Furthermore, the findings also substantiate that there exist fourteen distinctions in the accounting principles employed by the two FASSs. The study concludes by affirming that discrepancies exist between the leasing accounting principles in FASS 30 and the ijarah accounting principles in FASS 107.
Pengaruh Manajemen Laba, Leverage dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Ishak, Ishak; Akhmad Sadeli, Yudi; Ibrahim, Ibrahim; Charmelitha Mau, Lenny
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.v20i2.6029

Abstract

This research aims to determine and analyze the Influence of Earnings Management, Leverage, and Capital Intensity on Corporate Tax Aggressiveness in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2023. By applying the Purposive Sampling method, this research takes the population of financial reports from 95 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the Period 2020 – 2023. A total of 47 samples were selected for analysis in this study." The research method used in this study is descriptive analysis and multiple linear regression using SPSS 25 as a tool.The results of this study indicate that Earnings Management does not affect Tax Aggressiveness, Leverage has a positive and significant effect on Tax Aggressiveness, and Capital Intensity does not have a significant effect on Tax Aggressiveness.
Asbabun Nuzul Ayat-Ayat Tauhid sebagai Pembelajaran Penelusuran Formula dalam Analisis Biaya-Volume-Laba Rusdin, Muhammad; Hawariah, Hawariah; Fadhlan Akbar; Irwan Fitri Aco; 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.v20i2.6096

Abstract

This research aims to find out some of the asbabun nuzul verses of monotheism as a lesson for exploring formulas in cost-volume-profit analysis, including the break-even point formula. This interdisciplinary research is library research using qualitative descriptive analysis methods and quantitative descriptive methods. The results of this research show: 1) Most of the verses from the Qur'an are ibtidai verses, namely verses without asbabun nuzul. A small portion of the verses of the Qur'an are sababi verses or verses with asbabun nuzul because they are for: answering questions, rebuking violations, rejecting the world's offers and so on. Meanwhile, the existence of formulas in cost-volume-profit analysis is due to knowing the sales limit that brings profit/loss. These formulas are caused or started from the break-even formula that was developed. 2) A small portion of the verses from the Qur'an are monotheism verses which mean the only God who must be worshipped, the only Creator, the only Most Gracious, the only Most Merciful and other attributes. Meanwhile, in the break-even formula and other formulas in cost-volume-profit analysis, the only number is meaningful or caused by the selling price divided by the selling price.
Pengaruh Self Efficacy dan Locus Of Control terhadap Kinerja Karyawan Perbankan Heriswanto, Heriswanto; Asma Nur Islami; Irham Natsir; Fitria Fitria; Irdawati Irdawati
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.v20i2.6196

Abstract

. This study aims to determine and analyze the Influence of Self Efficacy and Locus of Control on Employee Performance of PD. BPR Bahteramas Konawe partially and simultaneously. This study uses a quantitative descriptive associative research method, with independent variables of Self Efficacy and Locus of Control. While the dependent variable is Employee Performance. The number of samples obtained was 31 respondents of PD. BPR Bahteramas Konawe employees. The data used is primary data with a research instrument in the form of a questionnaire. The data analysis technique used is multiple linear regression analysis using SPSS Version 23. The results of the study stated that simultaneously the variables Self Efficacy and Locus of Control have a significant effect on employee performance of PD. BPR Bahteramas Konawe. While partially the variable Self Efficacy has no significant effect on Employee Performance and the variable Locus of Control has a significant effect on employee performance of PD. BPR Bahteramas Konawe. The implications of the research results are expected to contribute to improving company and organizational performance.
Kajian Strategis Destinasi Wisata Halal di Gorontalo dalam Perspektif Fenomenologi Adnan, Adnan; Muhammad Tohri
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.v20i2.6201

Abstract

This paper describes the potential opportunities for Gorontalo to develop halal tourism as a strategic destination. These opportunities are supported by several factors, including the majority Muslim population, Gorontalo's history rooted in Islamic kingdoms, and a predominance of domestic tourists. Additionally, Gorontalo City, as the capital, offers more adequate facilities compared to other cities in Gorontalo Province, such as star-rated hotels, franchise restaurants, local restaurants, and various unique Gorontalo cuisines. This research employs qualitative data analysis through field research. Data collection methods include observation, interviews, and documentation. Primary data sources are local communities as the research subjects, while secondary data sources include books, journals, online data, and other materials related to the phenomenon of halal tourism destinations. A phenomenological approach is applied to analyze the social dynamics in contemporary society, particularly in expressing spiritual (halal) lifestyle trends, as a strategic trend in halal tourism destinations in Gorontalo

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