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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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Determination of ROE, DER, and EPS on Stock Prices: A Study on State-Owned Banks On The Indonesia Stock Exchange Hisnol Jamali; Haeruddin, Haeruddin
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.v20i2.6265

Abstract

T This study aims to analyze the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on the Stock Price of companies listed on the Indonesia Stock Exchange. The research method uses panel data regression with the Fixed Effects Model approach and the Hausman Test to determine the most appropriate model. The findings show that ROE has a negative but not significant effect on the Stock Price, while DER has a negative and significant effect, and EPS has a positive and significant effect on the Stock Price. This research contributes by emphasizing the importance of EPS in investment valuation as well as the need to manage DER carefully. The implication of this result is that investors should pay more attention to EPS in investment decisions, while companies are advised to focus on improving EPS and DER management. The study is limited to data for a specific period and a small number of companies, which can affect the generalization of results. his study aims to analyze the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on the Stock Price of companies listed on the Indonesia Stock Exchange. The research method uses panel data regression with the Fixed Effects Model approach and the Hausman Test to determine the most appropriate model. The findings show that ROE has a negative but not significant effect on the Stock Price, while DER has a negative and significant effect, and EPS has a positive and significant effect on the Stock Price. This research contributes by emphasizing the importance of EPS in investment valuation as well as the need to manage DER carefully. The implication of this result is that investors should pay more attention to EPS in investment decisions, while companies are advised to focus on improving EPS and DER management. The study is limited to data for a specific period and a small number of companies, which can affect the generalization of results.
Analisis Perencanaan Prosedur Audit Laporan Keuangan pada Kantor Akuntan Publik XYZ Irene Priskila, Joice; Ramananda, Dimaz
Al-Buhuts Vol. 21 No. 1 (2025): 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.v21i1.6383

Abstract

This research aims to analyze the procedures of the planning financial audit conducted by KAP XYZ. The basis to analyze every step in the procedures of the planning financial audit is according to the Standards on Auditing in the Professional Standards of Certified Public Accountants (SPAP) set by the Institute of Certified Public Accountants Indonesia (IAPI). Audit procedures is a tool to increase the quality of audited financial statement. The author used qualitative descriptive by doing a direct interview and observation at the place of KAP XYZ. Based on the interview and discussion result, the author indicate that some of the procedures of planning financial audit conducted by KAP XYZ are not yet in accordance and some of the procedures of planning finansial audit are in accordance to the procedures of planning financial audit by SPAP.
Pesantren Sebagai Agen Penguatan Ekonomi Islam: Strategi Pemberdayaan Usaha Mikro dengan Prinsip Syariah Akbar Nuur Purnama Darma Wahana; Muhammad Syaifulloh; Nur Khojin
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6974

Abstract

Islamic boarding schools have strategic potential as agents of economic empowerment for the community through the development of micro-enterprises based on sharia principles, especially for post-graduation alumni. With social capital, alumni networks, and the internalization of Islamic values, Islamic boarding schools have the opportunity to become centers of inclusive and sustainable microeconomic transformation. This study aims to analyze the role of Islamic boarding schools in strengthening the Islamic economy and to identify strategies for empowering sharia-based micro-enterprises among Islamic boarding school alumni. This study uses a descriptive qualitative approach with a case study method on alumni from four Islamic boarding schools in Brebes Regency, namely Assalafiyah Luwungragi Islamic Boarding School, Al-Hikmah Benda 1 Islamic Boarding School, Al-Hikmah Benda 2 Islamic Boarding School, and Darunnajat Islamic Boarding School, with a total of 75 respondents. Data collection was conducted through in-depth interviews and analyzed thematically. The results of the study show that most alumni developed micro businesses in the trade, culinary, agriculture, and service sectors based on the sharia values they acquired during their education at Islamic boarding schools.  Sharia principles, such as avoiding usury and honesty in transactions, are the main foundations in business management. Entrepreneurship training and alumni networks play a major role in supporting business success, although there are still obstacles in the form of limited access to digital technology, modern markets, and post-graduation business assistance. Therefore, a more structured empowerment strategy is needed, such as the development of Islamic boarding school business incubators, strengthening digital literacy, and partnerships with Islamic financial institutions. This study confirms that Islamic boarding schools have an important role as a model for community-based economic empowerment based on Islamic values and oriented towards the economic sustainability of the community.
Inovasi Produk UMKM Dari Limbah Elektronik: Studi Potensi dan Kelayakan Haeruddin, Haeruddin; sudirman, sudirman; Imran Tahalua
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7006

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy but continue to face challenges in achieving sustainable business development, particularly in utilizing the growing volume of electronic waste (e-waste). This study aims to analyze the potential use of e-waste as a source of product innovation and to assess the business feasibility of circular economy based MSMEs in South Sulawesi. The research adopts a mixed-method approach using an exploratory sequential design, emphasizing qualitative methods through field observations, in-depth interviews, and focus group discussions, supported by descriptive quantitative analysis using SWOT and Cost Volume Profit (CVP) analysis. The findings indicate that MSMEs possess adequate basic technical skills to develop recycled products, particularly electric fans made from e-waste components. The availability of local raw materials and relatively low production costs are identified as the main strengths of the business. CVP analysis shows that the break-even point is approximately 22 units per month, indicating a relatively low financial risk. Overall, the recycled electric fan business is considered technically, market-wise, and financially feasible, and has the potential to support MSME empowerment and strengthen the implementation of the circular economy at the local level.
Sistematika Tinjauan Pustaka Pemikiran As-Syaibani: Implementasi Al-Kasb (Kerja) di Zaman Kontemporer Dastiana, Fuja; Hulwati, Hulwati; Meirison, Meirison
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7100

Abstract

This study aims to systematically examine Muhammad bin al-Hasan as-Syaibani’s thought on the concept of al-kasb (work) and its relevance in the contemporary economic context, particularly in Islamic economic and banking practices. The research employs a Systematic Literature Review (SLR) method using the PRISMA approach to analyze literature related to al-kasb, Islamic work ethics, and their application in modern economic systems. The findings indicate that al-kasb, according to As-Syaibani, is not merely an economic activity but a moral and social obligation that emphasizes lawful work, justice, and social responsibility. In the contemporary era, the principles of al-kasb are reflected in Islamic banking practices through real-sector-based contracts such as mudarabah, musyarakah, murabahah, and ijarah, as well as in strengthening Islamic work ethics and entrepreneurship. Ethical values such as trustworthiness, honesty, and social responsibility serve as essential foundations for economic stability and equitable distribution of wealth. However, challenges remain in its implementation, particularly regarding public literacy and the optimization of productive, Sharia-compliant financing.
Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Bandang, Agus; Fadhel Rifkiadli; Andi Kusumawati; Haerial, Haerial; Yudi Akhmad Sadeli
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.7165

Abstract

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.
Pengaruh Penerapan Due Professional Care dan Akuntabilitas Audit Internal terhadap Efektifitas Audit Internal dengan Masa Tugas Sebagai Variabel Moderasi: Studi pada Satuan Pengawas Internal Perguruan Tinggi Keagamaan Negeri di Indonesia Bakri Bakri; Mahfiza, Mahfiza
Al-Buhuts Vol. 19 No. 2 (2023): 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.v19i2.7633

Abstract

This study aims to analyse the effect of due professional care and internal auditor accountability on the effectiveness of internal audits, with auditor tenure as a moderating variable. The research method used is a quantitative approach with an explanatory survey design. Primary data were obtained by distributing questionnaires to internal auditors who are members of the Internal Audit Unit (SPI) of State Religious Universities (PTKN) in Indonesia using purposive sampling. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that due professional care and internal auditor accountability had a positive and significant effect on internal audit effectiveness. These findings indicate that auditors who exercise professional care and have a high level of accountability are able to improve the effectiveness of internal audits. Furthermore, the moderation test results show that the auditor's tenure strengthens the influence of due professional care on the effectiveness of internal audits because longer work experience allows auditors to apply professional prudence more consistently and effectively in various audit conditions. However, the auditor's tenure does not moderate the influence of accountability on internal audit effectiveness, indicating that auditor accountability is more influenced by professional values and organisational control systems than by the length of tenure. The implications of this study emphasise the importance of strengthening professional competence, accountable attitudes, and proportional management of internal auditor tenure to improve internal audit effectiveness. This research is expected to contribute theoretically to the development of public sector internal audit literature and serve as a practical reference for university leaders in strengthening internal oversight functions.
Pengaruh Transaksi Internet Banking, Mobile Banking, dan Fee Based Income Terhadap Profitabilitas Pada Bank Umum Konvensional Zahira, Rizqi Safitri; Oryza Tannar
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i1.4920

Abstract

This study aims to determine the effect of internet banking transactions, mobile banking transactions, and fee-based income on profitability at Conventional Commercial Banks in 2019-2022. This type of research uses a quantitative approach. In addition, the type and source of data is secondary data with sampling techniques using purposive sampling. The results of the sampling amounted to 60 annual reports from 15 conventional commercial banks listed on the IDX in 2019-2022 which were obtained through the official website of each bank and the Indonesia Stock Exchange website. The data collection technique uses the documentation method in the form of annual reports or annual reports and the data analysis uses the panel data regression equation. The results obtained by this study are (1) internet banking transactions have no effect on profitability (ROA) with a significance of 0.1536> 0.05, (2) mobile banking transactions also have no effect on profitability (ROA) with a significance of 0.3973> 0.05, (3) fee-based income has a significant negative effect on profitability (ROA) with a significance of 0.0086 <0.05.
Peran Continuous Auditing dan Skeptisme Profesional dalam Meningkatkan Sistem Pengendalian Intern Pemerintah melalui Pemanfaatan Teknologi Informasi : (Studi pada Inspektorat Kabupaten Bone Bolango) Sutya Rauf; Usman, Usman; Victorson Taruh
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6737

Abstract

This study aims to examine the effect of continuous auditing and auditor skepticism on the implementation of the Government Internal Control System (SPIP) supported by information technology in the Government of Bone Bolango Regency. A quantitative approach was applied using the Partial Least Squares (PLS) method to test the hypotheses, with data collected through questionnaires distributed to 74 auditors and financial staff of the Regency Inspectorate as respondents. The findings indicate that continuous auditing has a positive and significant effect on SPIP (t-statistic 2.501; p-value 0.024), and auditor skepticism also shows a positive and significant influence (t-statistic 6.454; p-value 0.000). Information technology further enhances audit effectiveness and promotes transparency and accountability in regional financial management. These results confirm that strengthening SPIP depends on the consistent implementation of continuous auditing, auditors’ professional skepticism, and the optimal use of technology. Therefore, the local government, particularly the Inspectorate of Bone Bolango Regency, should enhance staff competencies and maximize the utilization of information technology to improve supervisory effectiveness, reduce the risk of violations, and increase public trust in regional financial governance.
Strategi Pengembangan Produk UMKM melalui Batik Lokal Salem dalam meningkatkan Ekonomi Kreatif di Kabupaten Brebes Sucipto, Hendri; Nur Afridah; Elsara Khairun Nisa; Lidia Puput Mentari; Yunia Zahra Khaerunisa
Al-Buhuts Vol. 21 No. 2 (2025): 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.v21i2.6877

Abstract

The purpose of this study is to examine in-depth the product development strategies of MSMEs through local Salem batik to encourage the growth of the creative economy in Brebes Regency. Through a qualitative approach and case study analysis, this study will identify product innovation models, adaptive marketing strategies, and the role of collaboration between parties in strengthening the competitiveness of Salem batik. Thus, it is hoped that the results of this study can provide concrete recommendations for stakeholders to formulate more effective policies, empower Salem batik MSMEs, and ultimately, make Salem batik a primary driver of sustainable creative economic growth in Brebes Regency. The analysis tool used was SWOT. Based on the analysis results, the Total IFAS Score was 2.88 and the Total EFAS Score was 2.81. The SWOT analysis shows that the Salem Batik MSME has several prominent internal strengths, as reflected in the highest internal scores in categories 2, 3, 4, and 5. However, there are significant internal weaknesses in categories 6, 7, 8, 9, and 10, which require improvement. From the external side, there are strong opportunities, especially in categories 1 and 3, which can be utilized for growth. However, external threats also need to be watched out for, especially in categories 6, 7, 8, 9, and 10, where despite their low ratings, their high weighting makes these factors very influential and have the potential to become major obstacles or opportunities that have not been optimized. The main challenges faced include limited innovation, limited market reach, and the potential for minimal collaboration between partie.

Page 38 of 40 | Total Record : 394

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