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Al-Buhuts (e-journal)

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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 371 Documents

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Implementasi Peraturan Daerah Nomor 36 Tahun 2011 Tentang Izin Mendirikan Bangunan Dalam Peningkatan Pendapatan Asli Daerah Kota Gorontalo Noviyanti Tue
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The Research Aims To Investigate (1) Strategi Of Regional Regulation Implentation No. 26 Of 2011 About Building Permit Improvement Of Local Government Revenue Of Gorontalo City (2) Factor Determining Succes Of Regional Regulation Implementation No. 36 Of 2011 About Bulding Permit And Improvement Of Local Government Revenue Of Gorontalo City (3) Optimization Effort Of Regional Regulation Implementation No. 36 Of 2011 About Building Permit Improvement Of Local Government Revenue. It Applies Qualitative Approach By Having Primary Data As Data Source And They Are Obtained Trhough Interview. Technique Of Analyzing The Data Applies Miles & Huberman Interactive Model. Research Finding Are (1) Overall, Implementation Of Regional Regulation No. 36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Of Gorontalo City Has Been Good, Yet An Improvement Is Required Particulary At Its Service That May Decrease People Obedience As Well As Well As The Sanction Should Be More Assertive To Create Deterrent Effect. (2) Strategy In The Implementation Of Regional Regulation No.36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Of Gorontalo City Are Stable Strategy If The Service, Retribution Collection, Supervision And Sanction Impact Retribution Of Building Permit Paying Obedience And Diversification Strategy If The Service, Retribution ,Collection Supervision, And Sanction Are Not Optium. (3) Facto Determining Succes Implementation Of Regional Regulation No. 36 Of 2011 About Building Permit In Improvement Of Local Government Revenue Off Gorontalo City Comprise Comunication, Resource, Disposition, Or Atitude Of Implementer And Structure Of Bureaucracy.(4) Problem On Implementation Of Regional Regulation No.36 Of 2011 About Building Permit Improvement Of Local Government Revenuecan Be Solved Through Two Ways Namely Intensification And Extensification.

Determinan Jumlah Uang Beredar, Tingkat Bunga, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Adya Utami
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the determinants of the money supply, the interest rate, and inflation on Indonesia's economic growth in the 2009-2018 period. This research uses descriptive method and is strengthened by the OLS (ordinary least square) method with secondary data. The data used is sourced from the Central Statistics Agency and Bank Indonesia. The results of this study indicate that the money supply and the interest rate have a negative effect but inflation has a positive effect on Indonesia's economic growth. The JUB variable is not significant with a probability value of 0.1326. The JUB regression coefficient value has a negative relationship to the economic growth variable with a coefficient of 0.9288. The interest rate variable entered in the above equation turns out to be negative and significant with a probability value of 0.0571. The value of the coefficient of the exchange rate is (0.4843). The independent variable inflation gives a negative and not significant result with a probability value of 0.1134. Inflation coefficient value is 0.1724. In the equation model that uses economic growth as the dependent variable above, the magnitude of the coefficient of determination (R Squared) is 0.573429. This shows that the ability of the independent variable in explaining the diversity of the independent variables is 57.34% while the remaining 42.66% is influenced by other variables not included in the model.

Pengaruh Harga dan Pelayanan terhadap Keputusam Pembelian Konsumen pada Online Shop Sudirman, Sudirman
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of prices and services on consumer decisions in an online shop. Study on Islamic Economics and Business Faculty IAIN Sultan Amai Gorontalo Students. The sample selection method is done by using accidental sampling method. The number of samples chosen was 100 students. Data obtained through the distribution of questionnaires to the respondent. Data analysis was performed using multiple regression analysis tools. The type of data used is perimer data. The method of data collection is done by distributing questionnaires to those who are randomly responded. Data analysis was carried out using multiple regression analysis. The result of this study find out that the prices and services of online transactions together and partially positive and significant towards consumer decisions in conducting online purchase and purchase transactions at the Faculty of Economics and Islamic Business Sultan Amai Gorontalo IAIN, namely price variables with an exchange rate of 0.356 with a significant 0.034. Service variable with a coefficient of 2.423 with a significant value of 0.010. Then, together prices and services have a positive and significant effect on consumer decisions with the calculated F value = 5.930 significance 0.004 greater than F table = 3.590.

Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal Usman Usman
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of work experience and accountability of internal auditors on the quality of internal audit. Supervision of regional government operations is carried out in stages starting from the Regency / City, Province to the Central level. The independent variables in this study are work experience and accountability. While the dependent variable in this study is the quality of internal audit. it is based on several literature studies and the results of previous studies, the results of this study indicate that work experience and accountability have a very strong role in determining the quality of internal audit, and if someone does the same work repeatedly or continuously, it will be faster and more professional in completing internal audits properly, This is because the auditor has truly understood the techniques or how to properly complete the audit and be careful in completing the audit as expected, therefore the auditor's experience and internal auditor's accountability in carrying out the audit can improve the quality of internal audit.

Penerapan Standar Operasional Prosedur Terhadap Efektifitas Pelayanan Keuangan di IAIN Sultan Amai Gorontalo: - Sulam, Sulam; Domopolii, Mujahid; Usman Dilo, Asna
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Standard Operating Procedure (SOP) is an instrument that contains the processes and procedures of an activity based on a standard that has been standardized. This study determined the effect of the application of standard operating procedures on the effectiveness of financial services, especially at IAIN Sultan Amai Gorontalo. This research used a quantitative approach, with data collection methods through tests, questionnaires, and interviews. Data analysis was conducted to test the effect of the tested variables, namely the application of SOP (X) to IAIN Sultan Amai Gorontalo financial services (Y). The results showed that the application of SOP conducted at IAIN Sultan Amai Gorontalo influenced financial services at IAIN Sultan Amai Gorontalo. In its implementation, the SOP implemented at IAIN Sultan Amai Gorontalo has made financial services easier and more directed.

Ekonomi Islam dan Sustainable Development Goals (SDGs) Trimulato; Rahmatia
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The development of Islamic economics in Indonesia continues to grow and is much in demand by the wider community. Islamic economics is expected to contribute to the economy in this country, including the realization of Sustainable Development Goals (SDGs). Islamic economics has many financial instruments including Sharia Banking, Sharia industries financial of non-bank (IKNB Syariah) and social fund raising institutions. This financial institution continues to grow and develop, the sharia banking market share reaches 5.8 percent, the IKNB Syariah products are increasing, and the collection of social funds through the Funding of Zakat institution makes social funds well organized both in their collection and distribution. People can access all instruments of Islamic economic institutions to help their economy. This research is a literature study and uses uses qualitative descriptive analysis techniques. This study describes the growth of Islamic economic institutions and the economic role of Islam for the realization of the SDGs. The results of this study show that sharia banking continue to experience asset growth in the period of 2017. Sharia banking has assets reached 477,327,000,000,000 or grew by 12.53%. The growth of Sharia IKNB increased in 2018 by 35 institutions or grew by 64.81%. In the collection of funds there was a growth of 17.48 for infaq and shadaqah, while other social funds grew by 120.86%. Islamic economics and all its instruments, including Islamic economic institutions consisting of sharia banking, sharia IKNB and social fund collection institutions have the same purpose as the SGDs concept that the government wants to achieve. So that the existence of Islamic economic institutions has an important role to reach the SDGs especially to achieve economic prosperity and equality of better livelihoods and poverty alleviation.

Pengaruh Pembiayaan Modal Usaha Terhadap Peningkatan Usaha Nasabah di Koperasi Simpan Pinjam Pembiayaan Syariah Baituk Mall Wattanwil Nuansa Ummah Jawa Timur Cabang Utama Nashar
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The main branch of the BMT NU Sharia Financing Savings and Loan Cooperative is a bank that implements sharia principles. One of the most important differentiations that Islamic banks must have is having a strategy to retain customers who make loans by means of excellent service, mentoring and education, and emotional relationships. Based on the results of observations, there is a distinct uniqueness of the business capital financing of the Sharia Credit and Savings and Loan Cooperative Cooperative of BMT NU East Java Main Branch. The purpose of this writing is curiosity and wants to interpret the correlation of venture capital financing to increase the business of cooperative members in KSPP. Syariah at Baitul Mall Wattanwil (BMT) Nuansa Ummah East Java Main Branch, as well as to obtain empirical data on whether or not there is an effect of venture capital financing on increasing customer business at KSPP. Syariah BMT NU East Java Main Branch. This result uses a quantitative approach with simple linear regression analysis techniques with the help of SPSS 20 analysis tool. While the hypothesis testing uses the t test calculation. The population in this study amounted to 35 customers. Samples use saturated or census samples. Data collection techniques using, questionnaire (questionnaire). The results showed that: first, with the t test the variable of venture capital financing showed 0.000 smaller than a (0.000 <0.05). Value of tcount> ttable (7,909> 1.68957). This means that business capital financing has a significant effect on business improvement. Second, the R Square value is 0.655 or 65.5%. This means that 65.5% of the regression model in this study explains the dependent variable (Business Increase), while the remaining 34.5% is influenced by variables not taken into account in the study

Pengaruh Kesadaran, Tingkat Pengetahuan, Sanksi Perpajakan, dan Lingkungan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi: (Studi Kasus di Kantor Pelayanan Pajak Pratama Kudus Tahun 2018) Purwati
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Abstract Tax is one of the state revenues that is used to continue to carry out national development in order to realize the welfare of all Indonesian people. This study aims to analyze how the influence of awareness, level of knowledge, tax sanctions, and the environment of taxpayers on individual taxpayer compliance with case studies at the Holy Pratama Tax Service Office in 2018. This type of research is case study and field research (Case Study and Field Research The approach used in this study is a quantitative approach.Taking of samples in this study using Simple Random Sampling techniques.The samples to be taken in this study were 100 respondents.The data analysis method used was multiple linear regression with the help of SPSS version 23.00 The results showed that the variable of consciousness affected the taxpayer compliance based on the calculation, it was obtained tcount> ttable, that is 3.048> 1.66105 with a significance level of 0.003. bro, obtained t count> t table is 2.057> 1.66105 with a significance level of 0.042. Variable tax sanctions affect the taxpayer compliance based on calculations obtained t count> t table that is 1.711> 1.66105 with a significance level of 0.090. Environmental variable taxpayers affect the taxpayer compliance based on the calculation obtained t count> t table that is 3.831> 1.66105 with a significance level of 0,000. Variable awareness (X1), level of knowledge (X2), taxation sanction (X3), and taxpayer environment (X4) based on the calculation, fcount> ftabel is 17,182> 2.00 with a significance level of 0,000. Then simultaneously the variables of awareness, level of knowledge, taxation sanctions, and the environment of taxpayers together affect the compliance of individual taxpayers in Kudus Primary Tax Office in 2018.

Analisis Penerapan Blue Ocean Strategy pada PT Sofyan Hotels,Tbk Atika Riasari
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This research aims to identify the suitability of the strategy adopted by Sofyan Hotels with the concept of blue ocean strategy and analyze the effectiveness of the strategy adopted by Sofyan Hotels. The method in this study was 25 points which will be used as indicators and instruments of variable A which is a strategy of the companies studied to variable B which is characteristic of the blue ocean strategy. Research results obtained from comparing the 25-point characteristics of strategic blue ocean with the company's strategy was obtained suitability as much as 25 points or have a degree of conformity of 100% means the strategy Sofyan Hotels accordance with the principles of the strategy blue ocean and this concept as a form of applying the blue ocean strategy proved effective in today's business competition. Sharia hotel that was not considered by competitors succeeded in creating new markets for Sofyan Hotels currently has 19 hotels with 1775 rooms spread throughout Indonesia. With the strategy adopted, the gain Sofyan Hotels grew by an average 7.72% per year and managed to win the World's Best Family Friendly Hotel in 2015.

Optimalisasi Peran Lembaga Zakat Dalam Mewujudkan Keadilan Sosial-Ekonomi Atmo Prawiro; Ahmad Khoirul Fata
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This paper seeks to answer important questions on the role of zakat institutions in the distribution of social and economical justice in society. This paper is motivated by the concept that zakat is a sharing economy or gift economy that is believed to be able to contribute to increasing the prosperity and welfare of society. But in the Indonesian context, zakat has not been able to playfully that role. At this point zakat management institutions (amil) should be highlighted as zakat fund managers. To optimize the zakat funds, the amil zakat must pay attention to several things: zakat management must be done professionally and clearly, zakat funds must be used as entrepreneurial capital, as eternal funds, sustainable and sustainable capital, zakat institutions must have clear targets and planned, and finally Amil must be willing to collaborate and cooperate between them.

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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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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Bakri

Contact Email bakri@iaingorontalo.ac.id

Phone +6281354775599

Journal Mail Official bakri@iaingorontalo.ac.id

Editorial Address 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

Location Kota gorontalo, Gorontalo INDONESIA

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Contact Name
Bakri

Contact Email
bakri@iaingorontalo.ac.id

Phone
+6281354775599

Journal Mail Official
bakri@iaingorontalo.ac.id

Editorial Address
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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Kota gorontalo,

Gorontalo

INDONESIA