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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 408 Documents
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STRATEGI PENINGKATAN PEREKONOMIAN KELUARGA NELAYAN PESISIR: PERAN PEREMPUAN DALAM PEMANFAATAN DIGITAL MARKETING Juliedi Manuel Palenewen; Oktaviani Ramenusa; Pradipta Mandasari Parasan
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.6986

Abstract

The well-being of coastal communities in Indonesia continues to face various challenges due to limited access to technology and low utilization of digital marketing in the economic activities of fishing households. This study aims to analyze the impact of women’s role in the use of digital marketing on the household income of fishing families on Lembeh Island, Bitung City. The study employed a quantitative approach using a survey method involving 90 respondents selected through purposive sampling. The data were analyzed using simple linear regression with the aid of SPSS. The results show that women’s role in the use of digital marketing has a positive and significant effect on fishing families’ income (β = 0.606; t = 24.656; p < 0.05; R² = 0.874), indicating that 87.4% of the variation in family income can be explained by this variable. These findings expand the body of research on the economic empowerment of coastal communities through the integration of women’s roles and the use of digital technology in small island regions vulnerable to economic uncertainty. The novelty of this study lies in its empirical examination of the relationship between gender roles, digital marketing, and the economic vulnerability of coastal communities—a topic that has rarely been studied quantitatively in Indonesia. This study confirms that strengthening the digital capacity of coastal women can be a key strategy in improving the well-being of fishing families. Therefore, policies are needed to support the improvement of digital literacy, community-based marketing training, and the provision of technological infrastructure to drive sustainable local economic transformation.
Kualitas Audit dan Mitigasi Bias Kognitif Investor: Tinjauan Sistematis Berbasis Teori Sinyal dan Keagenan Bagus Samudro Aji Luhur
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7542

Abstract

The efficient market hypothesis assumes that investors process available information rationally when forming investment decisions. Behavioral finance research accumulated over the past two decades challenges this assumption, showing that decisions are routinely distorted by overconfidence, herding, and cognitive dissonance. Audit quality has been proposed as an external governance mechanism capable of narrowing this gap between assumed rationality and actual investor behavior, yet the specific pathways linking audit attributes to particular biases remain scattered across the auditing and behavioral finance literatures rather than examined together.This study synthesizes how audit quality mitigates investor cognitive bias by integrating Signaling Theory, Agency Theory, and Behavioral Finance, and maps which audit attributes (auditor reputation, audit fee, industry specialization, audit tenure, and Key Audit Matters transparency) correspond to which bias-reduction mechanism.A Systematic Literature Review, adapted from the staged selection logic of the PRISMA 2020 protocol (Page et al., 2021), was conducted across Scopus, Web of Science, Emerald Insight, ScienceDirect, and SINTA-indexed journals, covering publications from 2015 to 2025. Search terms combined “Audit Quality,” “Cognitive Bias,” “Behavioral Finance,” “Herding Behavior,” “Overconfidence,” and “Key Audit Matters,” applied iteratively together with citation snowballing rather than as a single formal database export; consequently, initial record counts are not reported as a single quantitative figure. After eligibility screening was applied consistently throughout this iterative process, 33 studies were retained for thematic synthesis.The synthesis indicates that audit quality is associated with lower herding behavior, weaker managerial-to-investor transmission of overconfidence, and reduced cognitive dissonance, primarily through three mechanisms: (1) higher information precision that lowers investors’ reliance on social signals, (2) auditor monitoring that constrains overly optimistic management projections before they reach the market, and (3) KAM disclosure that confronts investors with verified risk information. These patterns are more consistent for information-precision and monitoring mechanisms than for the audit fee–quality relationship, where findings across the reviewed studies are mixed.The study repositions audit quality as a behavioral governance mechanism rather than a purely compliance-oriented function, and offers an integrated conceptual framework linking specific audit attributes to specific investor biases. This framework can inform how regulators design KAM disclosure requirements and how retail investors evaluate audit signals, while also outlining where the evidence base still requires primary empirical testing.
Analisis Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Mohammad Egi Safruddin; Wulan Suryandani
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7543

Abstract

This study aims to analyze the differences in financial performance before and after mergers and acquisitions in companies listed on the Indonesia Stock Exchange during the 2020-2022 period. The sample in this study consisted of 29 companies selected using a purposive sampling technique based on predetermined criteria that align with the research objectives. The method used was a quantitative approach by applying the Wilcoxon signed rank test because all data were proven to be non-normally distributed. Financial performance indicators used in this study include Current Ratio (CR), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE), each of which represents aspects of liquidity, activity, and company profitability. The results of the study based on descriptive analysis show that several variables experienced an increase in financial performance in the two years before and two years after the merger and acquisition activities, while the results of the Wilcoxon Signed Rank Test indicate that there is no significant difference in financial performance in all these variables between the two years before and two years after the merger and acquisition activities. Thus, the merger and acquisition activities during the research period have not been able to provide significant changes to the company's financial condition in the short term. This finding indicates that the merger and acquisition strategy has not optimally produced the expected financial synergies, so that improving financial performance may take a longer time.
Pengaruh Literasi Digital Terhadap Kinerja Debitur Pembiayaan Ultra Mikro Melalui Kemampuan Manajerial di Kabupaten Mamuju Mohammad Ali Arifin; Daru Asih; Syahrinullah Syahrinullah
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7699

Abstract

This study aims to examine the effect of digital literacy on the performance of Ultra-Micro Financing (UMi) debtors through managerial capability in Mamuju Regency. The research employed a quantitative method with a confirmatory survey approach. The sample consisted of 337 active UMi debtors in Mamuju Regency, selected using purposive sampling based on criteria of utilizing digital transactions and having received business assistance. Primary data were collected through structured questionnaires using a Likert scale and analyzed using PLS-SEM. The results indicate that digital literacy has a positive and significant effect on managerial capability, and also influences debtor performance both directly and indirectly through managerial capability. Debtors with higher levels of digital literacy demonstrate better abilities in business planning, financial management, marketing strategies, and decision-making, which contribute to improved business outcomes.The novelty of this study lies in highlighting the mediating role of managerial capability in strengthening the relationship between digital literacy and debtor performance within the context of ultra-micro financing, particularly in regions experiencing declining financing distribution.
PENGARUH OMNICHANNEL CUSTOMER EXPERIENCE TERHADAP CUSTOMER SATISFACTION PADA PELANGGAN RITEL MODERN DI INDONESIA Syamsuddin Syamsuddin; Asim Asim; Tri Gustanti; Utari Rahayu; Agus Agus; Ikramullah Ikramullah
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7987

Abstract

This study aimed to examine the effect of omnichannel customer experience on customer satisfaction among modern retail customers in Indonesia. A quantitative approach was employed using an explanatory survey method and a cross-sectional design. Data were collected through an online questionnaire from 146 respondents selected using purposive sampling. Eligible respondents were at least 17 years old, had previously shopped at modern retailers, and had used at least two service channels provided by the same retailer. The instrument consisted of 18 items measured on a five-point Likert scale. Data were analyzed using simple linear regression. Because the residuals were non-normally distributed and heteroskedasticity was detected, statistical inference was strengthened using HC3 heteroskedasticity-robust standard errors and 5,000 bootstrap resamples. The results showed that omnichannel customer experience had a positive and significant effect on customer satisfaction (β = 0.728; p < 0.001), while the model explained 53.0% of the variance in customer satisfaction (R² = 0.530). The HC3 and bootstrap estimates confirmed the robustness of the findings. Theoretically, the findings supported Customer Experience Theory and Expectation Confirmation Theory. Practically, modern retail managers should integrate physical and digital channels consistently to enhance customer experience and satisfaction.
Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan Agus Bandang; Weney Kanatya Mangopo; Rahmawati H.S; Haerial Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.8146

Abstract

Increasing competition in the food and beverage industry is driving companies to optimize the factors that influence firm value; however, empirical findings regarding the role of profitability, debt policy, dividend policy, and firm size still show inconsistent results. This study aims to analyze the effects of profitability, debt policy, dividend policy, and firm size on firm value in companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling and consisted of 20 companies with a total of 60 observations. The data were analyzed using multiple linear regression with the aid of SPSS software. The results indicate that profitability (β = 1.305; p < 0.001), dividend policy (β = 0.383; p = 0.012), and firm size (β = 0.879; p < 0.001) have a positive and significant effect on firm value, whereas debt policy (β = –0.065; p = 0.537) does not show a significant effect. Profitability is the variable with the most dominant influence on firm value. Furthermore, the research model explains 59.8% of the variation in firm value, while the remainder is influenced by other factors outside the research model. These findings indicate that investors in the food and beverage subsector tend to place greater emphasis on a firm’s ability to generate profits, distribute dividends, and manage its business scale compared to its level of debt utilization when evaluating firms. Therefore, companies need to prioritize strategies to improve profitability and implement financial policies aimed at increasing firm value. These findings also reinforce the role of financial performance indicators and firm characteristics in determining firm value and provide implications for management and investors in formulating financial strategies to enhance firm value
Pengaruh Persistensi Laba, Ukuran Perusahaan dan Leverage Terhadap Kualitas Laba Amelia Cahya Pratiwi; Sri Layla Wahyu Istanti
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7518

Abstract

This study aims to analyze the influence of earnings persistence, firm size, and leverage on earnings quality in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial reports published via the IDX. The sample was selected using a purposive sampling technique based on established criteria, resulting in six companies observed over a five-year period, yielding 30 units of analysis. Earnings quality, the dependent variable, is measured using an income quality metric, while the independent variables consist of earnings persistence, firm size, and leverage. Data analysis was conducted using multiple linear regression. The results indicate that earnings persistence has a positive but insignificant effect on earnings quality, with a regression coefficient of 1.494 and a significance value of 0.240. Firm size has a negative but insignificant effect on earnings quality, with a regression coefficient of -0.003 and a significance value of 0.842. Meanwhile, leverage has a positive and significant effect on earnings quality, with a regression coefficient of 0.989 and a significance value of 0.003. The Adjusted R² value of 0.208 indicates that earnings persistence, firm size, and leverage collectively explain 20.8% of the variation in earnings quality, while the remaining 79.2% is explained by factors outside the research model. These findings demonstrate that leverage is a factor that contributes significantly to earnings quality in the food and beverage companies studied.
Pengaruh Pengeluaran Pemerintah, Investasi, dan Ketimpangan Pendapatan terhadap Pertumbuhan Ekonomi dan Kesempatan Kerja di Kabupatern Bone Sudirman Sudirman; Asyraf Mustamin; Abdul Rahman; Bakri Bakri
Al-Buhuts Vol. 22 No. 1 (2026): 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.v22i1.7887

Abstract

This study aims to analyze the effects of government spending, investment, and income inequality on employment opportunities, with economic growth as an intervening variable. The study was conducted in Bone Regency using secondary data obtained from the Central Statistics Agency (BPS) for the period 2015–2022. The research design utilized quarterly time-series data, and the analysis was performed using Path Analysis with the assistance of SPSS version 26.The results show that government spending and investment have a positive and significant effect on economic growth, while income inequality has a positive but insignificant effect. Furthermore, government spending and investment were found to have a positive and significant effect on employment opportunities, whereas income inequality exerts a negative and significant effect. Economic growth was found to have a positive but insignificant effect on employment opportunities. Indirectly, government spending, investment, and income inequality have a significant effect on employment opportunities through economic growth as a mediating variable. Overall, these findings underscore the importance of effective fiscal policy, accelerated investment, and improved income equality in driving inclusive economic growth and expanding employment opportunities in Bone Regency. Although government spending and investment are capable of driving economic growth, this growth has not yet become an effective transmission mechanism for increasing employment opportunities at the regency level. These findings enrich the literature on regional economic development by emphasizing the importance of the quality of economic growth—not merely an increase in the growth rate—in driving the expansion of employment opportunities.

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