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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 Literasi Keuangan dan Gaya Hidup Gen Z terhadap Perencanaan Keuangan Daud, Dahniyar; Muh. Raswal Zulfitra; Ferdi Gogo Mendaun; Muh. Zulfikar Zaky Eppe
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.v21i2.6895

Abstract

Financial planning is the process of evaluating and managing finances systematically and planfully to achieve short-term, medium-term, and long-term financial goals. This process involves arranging income, expenditures, investments, and managing financial risks with the aim of ensuring stability and meeting future financial needs. This study aims to analyze Financial Planning used to explain the influence of independent variables such as Financial Literacy and Lifestyle (A Study on Gen Z in Makassar City). The data collection in this study uses primary data obtained from findings collected through the distribution of questionnaires to Gen Z in Makassar City using Non-Probability Sampling Technique, specifically Purposive Sampling Technique. The population in this study is Gen Z located in Makassar city aged 20 to 29 years with a total of 249,969 individuals. This data is obtained from the Central Statistics Agency of Makassar (BPS). The sample taken for this study was 100 samples. The results of this study show that the Financial Literacy variable has a significant positive effect on Financial Planning, and Lifestyle has a significant positive effect on Financial Planning.
Pengaruh Gaya Kepemimpinan, Budaya Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan pada PT. Hania Natura Indonesia Waluyo, Waluyo; Rakhmat, Rakhmat; Irdawati, Irdawati; Asrul Asrul
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.v21i2.6905

Abstract

This study investigates the influence of leadership style, work culture, and job satisfaction on employee performance at PT Hania Natura Indonesia. A quantitative approach with a survey design was employed, involving 36 respondents selected using a saturated sampling technique. Data were collected through structured questionnaires and analyzed using multiple linear regression with SPSS. The findings reveal that leadership style does not have a significant impact on employee performance, whereas work culture and job satisfaction exert a significant positive effect. Furthermore, the three variables collectively have a significant influence on employee performance. These results highlight that employee performance improvement is more strongly driven by a supportive work culture and high levels of job satisfaction, while leadership style requires further development to enhance its contribution. The practical implication of this research suggests that management should prioritize strategies to strengthen organizational culture and improve job satisfaction, while simultaneously refining leadership practices to ensure sustainable employee performance and organizational growth.
Analisis Strategi Pemasaran dalam Meningkatkan Penjualan Garam: Studi kasus pada Perempuan Penjual Garam di Daerah Pesisir Jeneponto Kapriani, Kapriani; Andi Hendra Syam; Ikhsan Amar Jusman; Nuzul Fadilah; Rahmat Fauzi
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.v21i2.6910

Abstract

The purpose of this study is to analyse the appropriate marketing strategies to increase salt sales. This study was conducted in the coastal area of Nasara, Bangkala District, Jeneponto. The type of research is descriptive qualitative research. Data collection was carried out through interviews with respondents who were the main informants in this study. The population in this study were women salt sellers along the coast of Nasara, Jeneponto Regency. The sampling method used purposive sampling with a sample size of 15 respondents. Data analysis used the IFAS, EFAS and SWOT analysis techniques. The results of the analysis included the S-O Strategy, which is to utilise the local image as a salt production centre through local branding, affordable prices, digital promotion, partnerships with local businesses, and capacity building through government training programmes. The W-O Strategy involves overcoming weaknesses through processing and packaging training, business assistance for PIRT permits, establishing cooperatives, utilising modern and traditional distribution channels, providing attractive kiosks, and digital media-based promotion. The S-T Strategy involves maintaining the quality and authenticity of local salt, building customer loyalty, and managing supplies to anticipate price fluctuations and seasonal changes. The W-T strategy involves forming cooperatives to overcome capital and distribution constraints, diversifying products, and developing emergency production plans with warehouse storage support.  
Peran Kinerja Lingkungan dalam Memediasi Pengaruh Green Organizational Culture terhadap Organizational Citizenship Behavior Hamid, Sofyan; Bahasoan, Shandra; Fitrah, Nurul
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.v21i2.6911

Abstract

This study aims to analyze the effect of Green Organizational Culture on Organizational Citizenship Behavior with environmental performance as a mediating variable. This study uses a quantitative approach with a survey method of employees at PT PLN (Persero) UIW Sulselrabar. Data were analyzed using SEM-PLS to test the causal relationship between variables. The results show that Green Organizational Culture has a positive and significant effect on environmental performance and Organizational Citizenship Behavior. In addition, environmental performance was found to significantly mediate the relationship between Green Organizational Culture and Organizational Citizenship Behavior. These findings confirm that strengthening a sustainability-based organizational culture not only improves environmental performance but also encourages voluntary employee behavior that supports organizational effectiveness. This study provides empirical contributions to the development of green management and organizational behavior literature, particularly in the context of organizations in Indonesia.
Pengaruh Green Accounting dan Ukuran Perusahaan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Payu, Anita Achmad; Nursanti, Anita; Irwanto, Novianti
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.v21i2.6924

Abstract

This study aims to analyze the effect of green accounting and company size on tax avoidance with profitability as a moderating variable. The research population includes mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This study uses a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on Partial Least Squares (PLS) processed using Smart PLS version 4.0 software. This method was chosen because it is capable of testing causal relationships between variables and the role of moderation simultaneously. The results show that green accounting has a positive and significant effect on tax avoidance, while company size has no significant effect on tax avoidance. In addition, profitability is proven to strengthen the effect of green accounting on tax avoidance, indicating that companies with high profitability tend to utilize green accounting practices as a legal tax management strategy. These findings provide empirical contributions by expanding the literature on the determinants of tax avoidance, particularly in the context of mining companies in Indonesia, and confirm the role of profitability as an important contextual factor in corporate tax management behavior.
Efektivitas Kompetensi Digital, Pelatihan Berbasis Teknologi dan Inovasi Pembelajaran terhadap Kinerja Mengajar Dosen ITB Nobel pada Era Hybrid Work HS, Nurul Fuada Fatima; Firman, Ahmad; Asri, Asri
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.v21i2.7048

Abstract

This research aims to analyze the influence of Digital Competence, Technology-Based Training, and Learning Innovation on the Teaching Performance of ITB Nobel lecturers in the hybrid work era. The population in this study were all permanent lecturers at ITB Nobel Makassar who were actively teaching in the current semester, totaling 126 people. In determining the number of samples for this study, the researcher used the Slovin formula, which aims to obtain a proportional and representative sample size for the population. Based on the calculation results, a sample of 96 respondents was obtained, which was considered to have been able to accurately describe the characteristics of the population. This study used multiple linear regression analysis techniques or models with the help of SPSS 25 software. The results showed that the third variable, both partially and simultaneously, had a positive and significant effect on the teaching performance of lecturers, with a contribution of 75.4%. The Learning Innovation variable is the most dominant factor in improving lecturer performance in the digital era. This study provides an empirical contribution to the development of a lecturer performance improvement model based on digital competency and pedagogical innovation, as well as providing practical effectiveness for strengthening human resource capacity in higher education.
Peran Mediasi Ganda Kredibilitas Merek dan Electronic Word of Mouth (e-WOM) dalam Efektivitas Influencer Marketing terhadap Keputusan Pembelian Konsumen Yesi S, Reni; Rachmawati, Budi; Sianturi, Murdan
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.v21i2.7065

Abstract

This study aims to analyze the effects of influencer marketing, electronic word of mouth (e-WOM), and brand credibility on consumer purchase decisions, as well as to examine the dual mediating roles of brand credibility and e-WOM. A quantitative research approach was employed using a survey method involving 200 active social media users in Indonesia. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that influencer marketing has a positive and significant effect on consumer purchase decisions, brand credibility, and e-WOM. Brand credibility also shows a significant positive effect on purchase decisions, while e-WOM does not have a significant influence. The mediation analysis reveals that brand credibility significantly mediates the relationship between influencer marketing and consumer purchase decisions, whereas e-WOM does not. These findings highlight that the effectiveness of influencer marketing is primarily driven by its ability to build consumer trust and enhance brand credibility rather than by online buzz or social diffusion. Theoretically, this study reinforces the Source Credibility Theory and Trust Transfer Theory, while practically it provides insights for marketers to prioritize collaborations with authentic influencers whose values align with the brand.
Pengaruh Motivasi Kerja, Mutasi, dan Pelatihan terhadap Prestasi Kerja ASN: Peran Mediasi Kepuasan Kerja pada Pangkalan Sarana Operasi Bea dan Cukai Tipe B Sorong Muhammad Ashari Natsir; Amir Tengku Ramly; Zainur Hidayah
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.v21i2.7090

Abstract

This study examines the effects of work motivation, job transfer, and training on the job performance of Indonesian civil servants (ASN) at the Customs and Excise Operational Facilities Base, Type B Sorong, with job satisfaction as a mediating variable. A quantitative explanatory design was applied using a census approach involving all active ASN employees (n = 77). Data were collected through a structured questionnaire and analyzed using PLS-SEM with SmartPLS.  The results show that work motivation, job transfer, and training have positive and significant effects on job satisfaction, while job satisfaction positively and significantly affects job performance. Moreover, all three predictors also have direct positive and significant effects on job performance, with training identified as the strongest predictor. Indirect-effect testing confirms that job satisfaction significantly mediates the relationships between motivation, job transfer, and training and job performance, indicating complementary partial mediation. Practically, the findings underscore the importance of competency-based job transfers, relevant training that supports transfer to operational duties, and strategies to enhance motivation to strengthen both job satisfaction and performance.
Transformasi Digital Sistem Perpajakan : Dampaknya terhadap Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah: Studi pada UMKM Sektor Informal di Kota Makassar Nur Wahyuni; Hasnidar Syam; Syamsu Alam; Eka Ariaty Arfah
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.v21i2.7609

Abstract

Digital transformation of the tax administration through DJP Online, e-Filing, and e-Billing is expected to enhance efficiency, transparency, and access to tax services. However, among informal-sector MSMEs, the benefits are not evenly realized, as a persistent gap remains between revenue potential and actual collections, shaped by limited digital literacy, low tax understanding, and constraints in infrastructure and technological readiness. This study aims to examine the impact of digital tax transformation on tax compliance among informal-sector MSMEs in Makassar City, identify key barriers to adopting digital tax systems, and formulate context-sensitive adaptive strategies to strengthen the effectiveness of digitalization policies. A qualitative approach with an exploratory case-study design was employed using in-depth interviews, participant observation, focus group discussions, and document analysis; data were analyzed thematically and triangulated to capture MSMEs’ responses, perceptions, and compliance behaviors. The findings indicate that digital tax transformation contributes positively to formal compliance particularly timely filing and easier tax payments yet this improvement is not fully matched by stronger material compliance due to ongoing limitations in digital literacy, regulatory understanding, and perceived system complexity, highlighting the need for sustained education and assistance. Moreover, when digital services are perceived as user-friendly, fair, and high-quality, some MSME taxpayers show a shift from enforced compliance toward voluntary compliance.
Strengthening Women’s Roles Through Banking Support for Sustianable Maritime Sector Development Agustuty, Lasty; Ramlah, St.; Damayanti, Aulia; Patimah, Patimah
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.v21i2.6887

Abstract

This study aims to analyze the factors influencing business credit disbursement by banks and their impact on increasing the capacity of MSMEs and sustainable economic growth. The sample in this study was women entrepreneurs in the coastal tourist area of Bulukumba Regency. The analytical method used was a mixed-method approach, with quantitative measures using path analysis and qualitative measures using a hermeneutic approach. The results indicate that the credit security system banks offer is an essential factor in entrepreneurs' credit decision-making. Furthermore, the results also demonstrate the influence of bank credit disbursement on increasing the capacity of MSMEs, both in terms of income and capability. This increase in business capacity can ultimately impact the country's economic growth

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