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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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Faktor-Faktor Penentu Kepercayaan Muzakki kepada Baitul Mal Aceh Mahda Yusra; Muhammad Haris Riyaldi
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The management of zakat should apply transparency, accountability and good amil competence in order to gain public trust in zakat management institutions. This study seeks to answer how the effect of transparency, accountability and amil competence on the trust of muzakki in Baitul Mal Aceh as a government agency that manages zakat in Aceh. Data collection using a questionnaire that was distributed to 100 muzakki selected by simple random sampling method. Multiple linear regression analysis was conducted to examine the effect of transparency, accountability and amil competence on muzakki's trust. The results showed that transparency, accountability and amil competence had a positive and significant effect on the level of muzakki's trust in Baitul Mal Aceh, both simultaneously and partially. Baitul Mal Aceh is expected to improve the quality of transparency, accountability and amil competence to maintain the trust of muzakki in order to realize the optimization of the collection of zakat funds in Aceh.

Analisis Manajemen Badan Usaha Milik Pesantren (BUMP) Dalam Pemenuhan Kebutuhan Santri di Pesantren Hubulo Gorontalo Ahmad Fauzi; Muh. Arif
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This article aims to reveal how the management analysis of Pesantren-Owned Enterprises (BUMP) in meeting the needs of students at the Pesantren Hubulo Bone Bolango Regency. The method used in this research is a qualitative method with a descriptive approach. The research informants were the Boarding School Leaders, Head of Islamic Boarding Schools (BUMP), Secretary of Boarding Schools (BUMP), Shop employees in Boarding Schools (BUMP) and Consumers (santri). The results showed the Pesantren-Owned Shop Business Entity (BUMP) in meeting the needs of santri in Hubulo Pesantren is inseparable from the well-organized and well-organized management function. Starting from the management functions planing (planning), organizing (organizing), actuating (mobilizing), and controlling (controlling). Planning includes budget planning, planning to meet the needs of students and shopping planning. Organizing includes organizing employees, organizing goods, and organizing needs. While the implementation includes the implementation of the needs of students. Then supervision includes supervision of the needs of students and supervision of employees. The implementation of management functions in Pesantren-Owned Shop Business Entities in Hubulo Pesantren is carried out, so that it can be seen that the fulfillment of the needs of students runs well.

Tax Sanctions and Tax Office Services Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usaha di Kabupaten Pohuwato Kartini Muslimin; Sulfianty Sulfianty
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Abstract This study uses primary data with a structured interview research method in the form of questionnaires distributed to respondents and the measurement scale is the Likert scale. The population of this research is 373 individual taxpayers who own a business. The independent variable in this study is Tax Sanctions (X1) and Tax Office Services (X2), while for the dependent variable is the Business Individual Taxpayer Compliance. The method of analysis in this research is multiple regression analysis method and hypothesis testing used is the T test and F test. The results showed that partially Tax Sanctions and Tax Office Services had a positive and significant effect on business individual taxpayer compliance with the value of T-count for X1 of 4.522 and X2 of 8.401 greater than T-table of 1.992 for both variables, as well as the F test where The value of X1 and X2 simultaneously Fcount of 287.479> from Ftable 3.12 with a significance value for the T test and F test of 0.000. The magnitude of the influence of X1 and X2 on Y is 88.3%, the remaining 11.7% is influenced by other variables. Keywords: Tax Sanction; Tax Office Services; and Compliance of Business WP OP

Peran Ta’awun dalam Mengentas Kemiskinan di Kota Makassar Zulkarnain; Abdul Wahab; Syaharuddin Syaharuddin
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the role of ta'awun in the community of Makassar City in alleviating poverty and to find the inhibiting factors that exist in the implementation of ta'awun and their solutions. This study uses a phenomenological approach as the main approach and is assisted by a pedagogical approach. The results of this study indicate that ta'awun has the opportunity and potential to alleviate poverty in Makassar City. The inhibiting factors of the application of ta'awun are the poor social ethics of the community, the existence of social stratification, and the lack of understanding of religion. The solution to these obstacles is to maximize the role of the government, community leaders, and religious leaders in terms of the policy, education, and socialization of the importance of ta'awun behavior.

Economic Loss Analisys Pasien Rawat Inap Usia Produktif : (Studi Pada RSUD Prof.Dr.H.Aloei Saboe Kota Gorontalo) Syawaluddin Syawaluddin
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the level of economic loss of inpatients of productive age and to analyze the loss calculation and classification of the most dominant types of disease in this case. This research data is in the form of primary and secondary data obtained by interviews, interviews and documentation, then the overall data is carried out descriptive analysis on each research variable. The results of this study indicate that: The average length of treatment for the 5 main diseases which are the object of the study, ie ranging from 5 to 8 days of treatment depending on the type of disease and level of care. The total economic loss in direct financing is IDR 6,766,806,370 for 5 major diseases in the period January 2018 to November 2019. The total economic loss in indirect financing is IDR 2,115,597,239 for 5 major diseases from January 2018 to November 2019. Total losses (economic loss) against lost opportunities or lost income due to loss of productive time amounted to IDR 253,692,000 in 5 major diseases for the period January 2018 to November 2019. Total costs incurred by inpatients (economic loss) amounting to Rp. 9,136,095,609 during the period January 2018 to November 2019 for 5 major diseases in patients of productive age.

Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar Dahniyar Daud; Musdalifah Musdalifah
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this study was to determine the application of e-taxation systems and the level of understanding of taxation on the level of satisfaction of personal taxpayers in Makassar. This study uses primary data obtained from questionnaires distributed to all taxpayers in Makassar. The population is the taxpayer of individuals registered at the Tax Service Office in the city of Makassar totaling 205,681 taxpayers, while the sample taken amounted to 100 respondents. The data analysis method uses multiple linear regression techniques. The results of this study indicate where the proposed hypothesis is accepted because it shows the results of a positive and significant hypothesis test. This means that the effect of applying the e-taxation system and the level of understanding has a significant positive effect on the level of taxpayer satisfaction

Implementasi Sistem Informasi Akuntansi Penggajian dan Dampaknya Terhadap Kinerja Karyawan pada Bank Muamalat Cabang Gorontalo Bakri Bakri
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine impact the implementation of the Payroll Accounting Information System on Employee Performance at Bank Muamalat Gorontalo Branch. The method used in this research is quantitative by using a survey approach with a population of 22 people at Bank Muamalat Gorontalo Branch. Testing is done by simple regression. The results prove that the Payroll of Accounting Information System has a positive and significant effect on Employee Performance (Y) at Bank Muamalat Gorontalo Branch, amount to 94.9%. and the remaining 5.1% is influenced by other variables that have not been studied, such as variables of organizational culture and wages. The results of this study prove that employees are assets and are an important resource in building company performance. Therefore, companies must be able to provide appreciation and motivation to employees, such as providing incentives and allowances. If employees feel satisfied with what they get from the company, loyalty will arise in the employees and employee performance will be better and increase.

Pengaruh Independensi dan Kompetensi Auditor Internal Terhadap Kualitas Audit Internal: (Survei pada Satuan Pengawasan Internal Perguruan Tinggi Keagamaan di Indonesia) Bakri Bakri; Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of the independence and competence of internal auditors on the quality of internal audit. The method used is quantitative descriptive with a survey approach. The results of the study indicate that auditor independence has a direct (positive) and significant influence on the quality of internal audit, one of the reasons for the lack of quality of internal audit in conducting audits related to the system and application of accounting in the Internal Audit Unit (SPI), because it is still not high/adequate auditor independence. which is indicated by the still not high Programming Independence, Investigate Independence and Reporting Independence of the Inspectorate auditors. To improve the quality of internal audit at the Internal Audit Unit (SPI) in religious universities in Indonesia, it can be done through increasing auditor independence. Independence requires the role and commitment of the leadership (top management) both from the head of internal audit (head of the Internal Audit Unit) more than the top leadership/ Chancellor. In more detail, in order to improve the quality of internal audit through increasing auditor independence. Based on data analysis, the competence of internal auditors affects the quality of internal audit where these results support the theory that the competence of internal auditors affects the quality of internal audit. Due to the lack of high/adequate competence of the auditor as the organizer of the internal audit related to the accounting system and application, the quality of the auditor is questioned in conducting audits where based on the answers to the questionnaire as a whole, it is known that the internal audit is not of high quality. To improve the quality of the internal audit in the Internal Audit Unit (SPI), it can be done through increasing the competence of auditors with adequate education and training to improve the knowledge and skills of auditors.

Strategi Meningkatkan Kesejahteraan Masyarakat Berbasis Masjid : (Studi Pada Masjid Baitul Mukminin Gedangan Sidoarjo) Mustofa Mustofa
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this study was to determine and analyze how the strategy of the mosque in improving the welfare of the community in Gedangan District, Sidoarjo Regency? and how to increase the welfare of the community at the Baitul Mukminin Mosque, Gedangan District, Sidoarjo Regency? This type of research is descriptive qualitative, this research is classified as field research or field research. The data collection techniques used interviews, observation and documentation. Meanwhile, the data analysis technique uses the Miland Huberman model based on data reduction analysis, display data and conclusion drawing. The results of this study concluded that (1) the strategy carried out by the Baitul Mukminin Mosque to improve the welfare of the community was to form the Dhuafa Crisis Center '(CCD). There are several programs being developed, namely: (a) BAMBU (Entrepreneurial Capital Assistance); (b) PASTA (Love Dhuafa Staple Food Package '); (c) SANTAN (Education Support for Orphans); (d) DAHSYAT (Community Health Fund); (e) SEDAP (Responsive Alms); (f) MAXIFA (Lunch with Dhuafa`); (g) SAJIAN (Teacher's Benefits of Koran); and (h) Humanitarian Post. (2) From the programs run by the Crisis Center Dhuafa ', it can be seen that there is an increase in welfare that is felt by the community. The form of increased welfare is an increase in income, reduced consumption expenditure, ease of accessing health services, ease of continuing education, ease of getting a place. living and living facilities. The Dhuafa Crisis Center '(CCD) is expected to be able to maintain and develop the program optimally both in terms of raising funds and distributing it so that more and more people will be prosperous.

Analisis Penggunaan Fintech Syariah Perspektif Mashlahah Mursalah : (Studi Pada Dana Syariah.Id) Muhammad Saleh; Andiny Utari; Abdul Wahab
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This research is aimed to analyze the use of Sharia Fintech with the perspective of Mashlahah Mursalah on the Website and Dana Syariah.id Application. This type of research is a qualitative study with data sources are primary data obtained directly through the Website, application and interviews with syariah.id fund admin staff. Besides that it is also supported by secondary data obtained from literature studies. The analytical method uses descriptive analysis and content analysis in order to draw conclusions. The results of the research show that the use of syariah fintech applied by the syariah.id fund with crowd funding system has been officially registered and is inseparable from the supervision of the Sharia supervisory Board as well as OJK and DSN-MUI regulations. The easier and more efficient transaction process makes it attractive for customers to use services in syariah.id funds. This is indicated by the number of customers that have increased and the benefits that can be given in their transactions, minimizing all business risks, taking problems and keeping away from mudharat that is most important in accordance with the concept or perspective of the problematic mashlahah.

Page 7 of 38 | Total Record : 371

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Bakri

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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

Contact

Reviewer

Google Scholar

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

Location
Kota gorontalo,

Gorontalo

INDONESIA