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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 414 Documents
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ANALISIS METODE COST PLUS PRICING DAN TARGET COSTING ALAM MENENTUKAN HARGA JUAL AL-JARWAL BAKERY Muhammad Luthfie Hasan; Tri Handayani Amaliah; Hartati Tuli
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.v22i1.7666

Abstract

Competition in the bakery industry requires companies to implement pricing strategies that can maintain competitiveness while increasing profitability. This study aims to analyze and compare the conventional selling price-setting method used by Al-Jarwal Bakery with the Cost-Plus Pricing and Target Costing methods. The study employs a quantitative descriptive approach, focusing on two flagship products: Chocolate Pandan Bread and Chocolate Peanut Bread. Research data were collected through observation, interviews, and documentation of the company’s production costs, then analyzed using calculations of the cost of goods sold and pricing simulations based on each method. The results show that the conventional method used by the company yields a lower profit margin compared to the Cost Plus Pricing and Target Costing methods. The application of the Cost Plus Pricing method results in a higher selling price with a more certain profit margin, while the Target Costing method proved to be more effective because it was able to maintain a selling price of Rp1,400 in line with market prices while simultaneously increasing the profit margin through production cost efficiency. Cumulatively, the implementation of Target Costing reduces the cost of goods sold by Rp32,579,524 per year compared to the method currently used by the company. These findings indicate that Target Costing is a more effective approach for improving profitability without compromising price competitiveness and can serve as an alternative pricing strategy for businesses in the food industry.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal dan Pengalaman terhadap Efektivitas Pengelolaan Dana Kelurahan Tamsil Tamsil; Yusriadi Hala; Rostiaty Yunus; Arsyad Paweroy
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.v22i1.7817

Abstract

The effectiveness of urban village fund management is greatly influenced by the capacity of government officials and management mechanisms that can ensure the effective and accountable use of funds. In this context, human resource competence, internal control systems, and the experience of government officials are important aspects that must be considered. This study aims to analyze the influence of human resource competence, internal control systems, and civil servant experience on the effectiveness of village fund management in Tamalate District, Makassar City. The study employed a quantitative approach using a saturation sampling technique targeting village fund managers. Data were collected via questionnaires and analyzed using multiple linear regression. The results indicate that human resource competence has a positive and significant effect on the effectiveness of village fund management, with a regression coefficient of 0.3441 and a p-value of 0.0000. The internal control system had a positive and significant effect with a coefficient of 0.2200 and a p-value of 0.0001, while the experience of civil servants had a positive and significant effect with a coefficient of 0.1600 and a p-value of 0.0015. Human resource competence demonstrated the relatively greatest influence compared to the other variables. These findings imply that local governments need to prioritize improving civil servant competence, along with strengthening internal control systems and developing work experience, to enhance the effectiveness of village fund management. This study contributes by demonstrating that aspects of civil servant capacity and internal governance are empirically important factors in supporting the effectiveness of village fund management at the local level.
Pengaruh Pelatihan dan Kepemimpinan terhadap Kinerja Pegawai Rumah Sakit Lanto Dg Pasewang Kab. Jeneponto Dengan Kepuasan Kerja Sebagai Variabel Intervening Sriwati Sriwati; Moh. Akob Kadir; Syamsul Alam
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.v22i1.7935

Abstract

Low employee performance at Lanto Dg. Pasewang Regional General Hospital in Jeneponto Regency is believed to be influenced by the quality of training and leadership, while the role of job satisfaction as a mediating variable linking the two has not yet been fully tested empirically at this regional hospital. This study aims to analyze the effects of training and leadership on employee performance and to test the role of job satisfaction in mediating this relationship. The study employed a quantitative survey design; the entire population of 227 employees was targeted using a saturation sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that training and leadership have a positive and significant effect on employee performance and job satisfaction at the hospital; job satisfaction also has a positive and significant effect on employee performance. Specifically, job satisfaction was found to mediate this relationship, with leadership exerting the most dominant influence on job satisfaction. These findings provide empirical evidence that improvements in employee performance are driven not only directly by training and leadership but also through increased job satisfaction a mechanism that has rarely been examined comprehensively at the Jeneponto District General Hospital.
Genealogi Jaringan Intelektual Ekonomi Islam: Interkoneksi Ulama, Institusi, dan Transformasi Pemikiran Era Klasik hingga Kontemporer Kumaidi Kumaidi; Syukri Iska; Fauzani Fauzani; Jasri Waldi; Fitri Yenti
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.v22i1.8090

Abstract

This article is a conceptual paper based on historical-genealogical literature review that aims to build an intellectual genealogy model of Islamic economics. Previous studies have tended to address figures, institutions, or research trends separately (see e.g. single-figure studies, bibliometric studies, or historical studies of educational institutions), so there is no framework that brings these three elements together in a single analytical model. Based on a critical synthesis of 15 selected sources through the PRISMA protocol, this study offers a major contribution in the form of a triadic layered genealogy model that connects (1) the scholarly sanad of three influential classical scholars  Al-Ghazali, Ibn Khaldun, and Ibn Taymiyah  as a network that complements each other despite different emphasis (individual ethics, social dynamics, and state regulation); (2) Islamic educational institutions, from halaqah and madrassas to modern Islamic universities, as the node of transmission that most determines the sustainability of ideas across generations; and (3) adaptive transformation mechanisms through instruments such as waqf and shariah governance, which on the other hand are vulnerable to being distorted by neoliberal financialisation and epistemic hegemony, including halal-washing practices. Given that the scope of the study is limited to 15 selected literature, these findings are intended as an initial conceptual model, rather than a comprehensive generalization across eras and regions. This model is expected to be a foothold for the development of a curriculum based on intellectual genealogy and the strengthening of epistemological criticism of the commercialization of contemporary Islamic economics.

Page 42 of 42 | Total Record : 414

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