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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 399 Documents
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Analisis Strategi Potensi Wisata Bahari Sebagai Kawasan Wisata Unggulan Daerah Kota Bitung Oktaviani Ramenusa; Juliedi Manuel Palenewen
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.v21i2.6937

Abstract

The purpose of this study is to identify the potential, analyze internal and external factors, and formulate development strategies for marine tourism in Bitung City to strengthen its position as a leading regional destination. A qualitative research method with descriptive analysis was employed. Data were collected from both primary and secondary sources. Primary data were obtained through field observations and interviews, while secondary data were gathered from relevant literature. The data analysis applied the SWOT framework, which systematically examines internal strengths and weaknesses as well as external opportunities and threats to formulate development strategies. The results reveal that Bitung City possesses significant strengths, including rich marine biodiversity, favorable macro-level accessibility, and government support. However, weaknesses remain in micro-level infrastructure, sea transportation, limited tourism human resources, and suboptimal promotion. Opportunities for development emerge from the growing trend of sustainable tourism, supportive government policies, and the expansion of digital promotion. At the same time, potential threats include environmental degradation, increasing competition from other destinations, and regulatory challenges. Based on the SWOT analysis, several priority strategies are recommended, namely enhancing human resource capacity, improving infrastructure, strengthening digital promotion, diversifying tourism products, and implementing conservation practices. This study highlights that Bitung’s marine tourism has strong strategic potential, particularly through the internationally recognized Lembeh Strait ecosystem, adequate macro-level infrastructure, and the commitment of local government in promoting tourism. Nonetheless, persistent challenges such as limited infrastructure, underdeveloped sea transport services, insufficient human resource capacity, and weak branding efforts need to be addressed.
Prospek dan Tantangan Implementasi Ecosystem-based Fisheries Management di Pesisir Indonesia Ahmad Nur Fadhli; Syahrial Maulana; Fadel Fadel
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.v21i2.6888

Abstract

Conventional fisheries management in Indonesia often disregards ecosystem sustainability, leading to problems such as overfishing and environmental degradation in Indonesian waters. In response, this review study aims to analyze the prospects and challenges of implementing the Ecosystem-based Fisheries Management (EBFM) model in Indonesia's coastal ecosystems, based on relevant literature. Through a synthesis of various case studies, this review finds that EBFM has excellent prospects as a solution for achieving sustainable fisheries management. This model has the potential to increase fisheries productivity and contribute positively to the Gross Domestic Product (GDP), while also improving the welfare of fishermen. However, the implementation of EBFM faces significant challenges, including infrastructure limitations such as stagnant fishing ports, a lack of coordination among stakeholders, and the traditional socio-economic characteristics of fishermen. Overall, EBFM is a promising approach, but its success is highly dependent on the readiness and commitment of all parties to overcome these challenges.
Kajian Fenomenologis Teknologi Blockchain dalam Mencegah Fraud pada Pemerintah Kota Ternate Santoso, Septy Indra; Gregorius Jeandry
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.v21i2.6875

Abstract

This study aims to understand the phenomenon of fraud within the bureaucracy of the Ternate City Government and to explore the potential implementation of blockchain technology as a preventive solution. Using a qualitative phenomenological approach, data were obtained through in-depth interviews with officials from the Regional Development Planning, Research, and Development Agency (Bappelitbangda) and the Regional Financial and Asset Management Agency (BPKAD). The findings reveal that fraud is not only triggered by individual behavior but also by structural weaknesses in the centralized information system (SIPD), which frequently experiences technical disruptions and data inconsistencies between government agencies (OPD). The Ternate City Government has developed backup systems such as SIMDA, EREMPAH, and SITORANG to support transparency and development monitoring. However, accountability remains a critical challenge. Blockchain technology, with its decentralized, transparent, immutable, and smart contract features, is seen as a strategic solution to strengthen the principles of good governance. Integrating blockchain with local systems could foster governance that is more transparent, accountable, participatory, and fraud-free.
Pengaruh Peluang Karir, Kompetensi dan Komitmen Organisasi terhadap Kinerja Penyuluh Keluarga Berencana Melalui Motivasi Kerja Sebagai Variabel Intervening: Studi pada Kantor Perwakilan Badan Kependudukan dan Keluarga Berencana Nasional di Provinsi Sulawesi Barat Dian Pancawaty; Madris Madris; 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.v21i2.7695

Abstract

This study aims to analyze the role of career opportunities, competencies, and organizational commitment on the performance of family planning counselors by including work motivation as a mediating variable at the West Sulawesi Provincial Office of the National Population and Family Planning Agency (BKKBN). This study is based on the importance of improving counselor performance in addressing the complexities of family planning services, which have not been fully explained by integrated individual and organizational factors in previous research. The study employed a quantitative approach with a sample of 205 family planning counselors selected via a survey. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The results indicate that career opportunities, competencies, and organizational commitment significantly enhance family planning counselors’ work motivation and performance. Furthermore, work motivation was found to act as a mediator that strengthens the influence of these three variables on performance. These findings confirm that the integration of career development factors, individual capacity, and organizational commitment is a critical determinant in improving counselors’ performance. Theoretically, this study enriches the literature on public sector organizational behavior by emphasizing the mediating role of work motivation in performance models. Practically, the research results provide implications for policymakers within the BKKBN to design performance improvement strategies based on strengthening motivation and human resource development.
Pengaruh Capital, Asset Quality, Management, Earnings, Dan Liquidity terhadap Pertumbuhan Laba pada Perusahaan Perbankan Umum Terdaftar di BEI Sitana Salwa Zulaicha; Fajar Syaiful Akbar
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.v21i2.4989

Abstract

This study aims to examine the effect of factors within the CAMEL framework (Capital, Asset Quality, Management, Earnings, and Liquidity) on banking profit growth. This research is motivated by the inconsistency of prior empirical findings regarding the determinants of banking financial performance, particularly in the context of post-pandemic economic dynamics. The study employs a quantitative approach using secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange over the period 2020–2022. The sample was selected using a purposive sampling technique, resulting in 30 companies. Data analysis was conducted using multiple linear regression. The results indicate that capital and liquidity have a significant effect on profit growth, while asset quality, management, and earnings do not exhibit significant effects. These findings suggest that capital strength and liquidity capability are key determinants in driving banking profit growth, particularly under conditions of economic uncertainty. This study provides empirical contributions to the literature by reinforcing the effectiveness of the CAMEL framework in predicting banking financial performance in Indonesia.
Pengaruh Faktor Lingkungan Terhadap Keputusan Pembelian Jamu Tradisional: Peran Inovasi Produk dan Kreativitas Strategi Pemasaran Sebagai Variabel Moderating Aenul Ma’rifah; Dumadi Dumadi; Syarieful Ikhwan
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.v21i2.6298

Abstract

This study aims to analyze the influence of environmental factors on purchasing decisions of traditional herbal medicine, with product innovation and marketing strategy creativity as moderating variables. The method used is a survey with a quantitative approach. The results of the study indicate that environmental factors do not have a direct effect on purchasing decisions, but have an effect on product innovation and marketing strategy creativity, which is proven to moderate the relationship between environmental factors and purchasing decisions, while product innovation does not have a significant role in this moderation.
The Effect Of Tax Planning, Leverage and Corporate Social Responsibility on Earnings Management Billah Safarina; Dyah Ratnawati
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.v21i2.4842

Abstract

Earnings management remains a critical issue in financial reporting as it may impair the quality of accounting information and potentially mislead stakeholders in making economic decisions. This study aims to examine the effects of tax planning, leverage, and corporate social responsibility (CSR) on earnings management in manufacturing companies within the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX). The study employs a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements for the period 2019–2022. The sample consists of 19 companies selected through a purposive sampling technique, resulting in 76 firm-year observations. Data were analyzed using multiple linear regression based on the Ordinary Least Squares (OLS) method with the assistance of IBM SPSS version 26. The findings reveal that tax planning and leverage have a significant effect on earnings management, whereas corporate social responsibility does not significantly influence earnings management. These results support Agency Theory, suggesting that managers may utilize tax planning strategies and debt structures as mechanisms to influence reported earnings. This study contributes to the growing body of literature on earnings management within the Indonesian food and beverage industry and provides practical implications for investors and corporate managers in assessing the quality and reliability of financial reporting
Subsidi Silang Pendidikan: Solusi Ekonomi untuk Mengurangi Kesenjangan Sekolah Kota dan Desa Muh. Hasbi
Al-Buhuts Vol. 20 No. 1 (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.v19i2.7906

Abstract

Educational inequality between urban and rural areas remains a major issue in the development of education in Indonesia. Differences in the quality of school infrastructure, access to technology, teacher competencies, and the economic capacity of communities have resulted in significant disparities in educational quality. Schools in urban areas generally possess more comprehensive educational facilities compared to those in rural regions. This condition has contributed to limited educational access for rural communities and high school dropout rates caused by economic constraints. This study aims to analyze educational cross-subsidization as an economic solution to reduce educational disparities between urban and rural schools in Indonesia. This study employs a library research method with a descriptive qualitative approach. Data were obtained from national and international scientific journals published between 2003 and 2024. The findings reveal that educational cross-subsidization represents a mechanism for redistributing educational resources from communities or regions with higher economic capacity to underprivileged communities. Cross-subsidy policies can be implemented through school operational assistance, educational scholarships, the development of rural school infrastructure, educational technology support, and the equitable distribution of qualified teachers. Educational cross-subsidization has proven effective in improving access to education, enhancing the quality of rural school facilities, reducing school dropout rates, and expanding learning opportunities for economically disadvantaged communities. However, the implementation of educational cross-subsidization still faces several challenges, including infrastructure disparities, limited budget supervision, digital inequality, and the low managerial capacity of local educational institutions. Therefore, inclusive, transparent, and sustainable educational policies are required to ensure that educational cross-subsidization can promote equitable national educational quality and support the balanced development of Indonesia’s human resources
Digitalisasi Manajemen Pendidikan: Tantangan dan Peluang di Era Teknologi Muh. Hasbi
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.v20i2.7907

Abstract

Digitalization has become one of the primary factors driving the transformation of modern educational systems, particularly in the field of educational management. The rapid development of information and communication technology has encouraged educational institutions to shift from conventional management systems to digital-based systems that are more effective, efficient, and transparent. This study aims to analyze the various opportunities and challenges associated with the digitalization of educational management in the technological era. The research employed a library research method using a descriptive qualitative approach. Data were collected through an extensive review of books, scientific articles, national and international journals, and relevant academic documents published between 2003 - 2023. The data analysis technique utilized content analysis by identifying major themes related to the digitalization of education. The findings indicate that the digitalization of educational management offers several strategic opportunities, including improved efficiency in educational administration, accelerated academic services, easier access to data and information, data-driven decision-making, and enhanced transparency and accountability in educational governance. Furthermore, the utilization of digital technology supports the flexibility of educational services and strengthens the quality of institutional governance in the modern era. However, the implementation of digitalized educational management continues to face several challenges, such as limited technological infrastructure, low levels of digital competence and literacy among human resources, resistance to organizational change, and concerns regarding data security and user privacy. This study concludes that the successful implementation of digitalized educational management requires adequate technological infrastructure, the enhancement of digital competencies among educators and educational staff, the development of integrated information systems, and government policies that are adaptive to technological advancements. With appropriate strategies, the digitalization of educational management can serve as an effective solution for improving the quality, effectiveness, and competitiveness of education in the era of digital transformation

Page 40 of 40 | Total Record : 399

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