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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 371 Documents
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Contextualization of Islamic Economic Principles of the Imam Khomeini Hendri Hermawan Adinugraha; Ahmad Zayadi
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.583 KB) | DOI: 10.30603/ab.v16i2.1776

Abstract

In some decade this latter world economy much discuss the emergence of the concept of Islamic economics. This is because the conventional economic system which is more precisely known as the capitalist economic system causes injustice in the economy so that the rich get richer and the poor get poorer. Islamic economics is an alternative economic system and a new solution in the midst of economic inequality that hit countries in the world, especially countries with Muslim populations, including Indonesia. One of the figures who introduced Islamic economics was Imam Khomeini who was the founder of the Islamic Republic of Iran. According to him, Islamic economy has several principles that are different from the principles of socialist and capitalist economics. In other words, Islamic economics is a middle way between the socialist and capitalist economic system.
Pengaruh Tipe Kepeminpinan Terhadap Semangat Kerja Pegawai Pada Sekretariat Daerah Kota Gorontalo Abdul Latif; Luqmanul Hakiem Ajuna
Al-Buhuts Vol. 16 No. 1 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.7 KB) | DOI: 10.30603/ab.v16i1.1780

Abstract

The study aims to find out how much influence the type of leadership on employee morale at the Gorontalo city regional secretariat, sampling technique with a minimal sample so that the sample size is 54 people. Collecting basic data through a list of questions tested through two stages, namely the validity test and the reliability test for each question item contained in the questionnaire. The analytical method used is path analysis. Leadership types in the form of autocratic type, charismatic type and democratic type are proven to have a positive and significant effect on employee morale, the simultaneous effect of leadership type variables on employee morale is 60.9%. The calculation shows that there are still effects of other variables outside the leadership type variable that affect employee morale around 39.1%. The partial influence of the leadership type sub variable on employee morale shows that the democratic type sub variable is the variable with the greatest influence, which is 46.6%. Furthermore, the autocratic type is a sub variable that influences the second rank after the democratic type of employee morale which is 28.6%. This contribution shows a very low effect compared to the other sub variables. The third sub variable of the type of leadership that influences morale is the charismatic type. The magnitude of the influence of charismatic type on morale is 19.8%.
Tingkat Literasi Keuangan Mahasiswa dan Faktor-Faktor Yang Mempengaruhinya pada Sekolah Tinggi Ilmu Ekonomi Tri Dharma Nusantara Makassar Hariyanti Hariyanti; Megawhati Artiyany
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.727 KB) | DOI: 10.30603/ab.v16i2.1789

Abstract

This study aims to analyze the level of financial literacy and the factors that influence it at the Tri Dharma Nusantara Makassar College of Economics and to analyze how the influence of gender, age, year class, study program and residence affects the level of student financial literacy. The number of samples in this study were 458 (four hundred and fifty eight) respondents. The data analysis method is descriptive statistics and multiple dummy regression. The data collection technique was carried out by distributing questionnaires to students who were research respondents. The sample selection in this study was carried out with the accidental sampling method. The overall level of student financial literacy is> 84% - 100% which is included in the very high category and> 68% -84% which is included in the high category. The test results found that gender has a positive and significant effect on the level of financial literacy. This shows that men are better able to manage their finances than women. Meanwhile, age, year of class, study program and place of residence have no effect on the level of student financial literacy. Higher education institutions are expected to be able to evaluate course material related to the level of student financial literacy. Standardization of material is an important agenda in order to provide equal understanding of students
Pengaruh Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), dan Biaya Operasional Per Pendapatan Operasional (BOPO) terhadap Return On Asset (ROA) pada Bank Umum Syariah di Indonesia Periode 2015-2018 Nidya Lestari; Peny Cahaya Azwari; Melis Melis
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.595 KB) | DOI: 10.30603/ab.v16i2.1790

Abstract

This study aims to analyze the influence of Financing to Deposit Ratio (FDR), Non Performing Financing (NPF) and Operational Cost Per Operating Income (BOPO) on Return on Assets (ROA) of Islamic commercial banks in Indonesia for the 2015-2018 period. This study uses a purposive sampling method based on financial reports / annual reports (anual report) of Islamic commercial banks in Indonesia during the 2015-2018 period. There are 9 Islamic commercial banks and 36 financial statements that are sampled in this study. Based on the results of simultaneous research FDR, NPF and BOPO affect ROA of Islamic commercial banks. Partially, FDR has a positive and significant effect on ROA. The NPF variable has no effect on ROA. While BOPO has a negative and significant effect on ROA.
Perusahaan Sektor Telekomunikasi Bangkrut? Analisis dan Evaluasi Model Ariawan Ariawan; Eka Zahra Solikahan
Al-Buhuts Vol. 17 No. 1 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.456 KB) | DOI: 10.30603/ab.v17i1.1836

Abstract

This study aims to reveal whether the telecommunication sector company is bankrupt by using the Altman Z-Score, Zmijewski and Springate models and to measure which model provides a good level of accuracy in predicting bankruptcy. Using quantitative methods with a quantitative descriptive approach. The research data was taken from the financial statements of 5 companies in the telecommunications sector for the period 2013-2017. The results showed that the telecommunications sector companies have the potential to go bankrupt based on the measurement results of the Altman Z-Score, Zmijewski and Springate models. The best model used in predicting bankruptcy is the Zmijewski compared to the Altman Z-Score and Springate.
Analisis Pengaruh Kelengkapan Produk, Harga dan Lokasi Terhadap Keputusan Konsumen Berbelanja di Toko New Agung Alat Tulis dan Kantor di Makassar Kapriani Kapriani; Kurniaty Kurniaty
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.98 KB) | DOI: 10.30603/ab.v16i2.1846

Abstract

The purpose of this study is to determine the significance of the effect of product completeness, price, and location of consumer decisions to shop at the New Agung Stationery Store and Office in Makassar, either partially or simultaneously. Data collection was carried out by interview and questionnaire, the data collected were primary and secondary data. This study uses the incidental sampling method with a sample size of 98 respondents. The results showed that based on multiple linear regression analysis showed that the variable product completeness (X1), price (X2) and location (X3) had a positive influence on customer decisions. Based on the calculation of the correlation coefficient test (R), the R value of 0.613 indicates a strong relationship. The coefficient of determination (R2) for the customer's decision to save funds is explained by the price of the product and location of 37.6%. Based on the results of the t test shows that the variable product completeness (X1), price (X2), and location (X3) have a significant effect on consumer decisions to shop at New Agung Stationery Store and Office in Makassar. The most dominant factor influencing consumer purchasing decisions is product completeness. The F test shows that the variable product completeness, price, and location simultaneously has a significant effect on consumer decisions to shop at the New Agung Stationery Store and Office in Makassar. Thus the hypothesis proposed in this study is accepted.
Independensi Auditor dan Pengaruhnya Terhadap Kualitas Hasil Audit : ( Studi Pada Auditor Inspektorat Kota Gorontalo) Mahfiza Mahfiza
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (372.544 KB) | DOI: 10.30603/ab.v16i2.1847

Abstract

This study aims to determine the effect of auditor independence on the quality of audit results at the inspectorate of Gorontalo city. The method used in this research is descriptive quantitative with a survey approach. The population in this study were 40 auditors at the Inspectorate of Gorontalo City. The results of the research prove that auditor independence has an effect on the quality of the audit results, where in producing the quality of the audit results, it is necessary to increase its independence by maintaining its opinion without being influenced by other parties and having adequate expertise.
Implementasi Pengendalian Persediaan dan Dampaknya terhadap Tata Kelola Persediaan Barang Dagangan Bakri Bakri
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (393.003 KB) | DOI: 10.30603/ab.v16i2.1848

Abstract

This study aims to determine and analyze how much influence the Inventory Internal Control System Against the Fairness of the Management of Merchandise Inventory at PT. Magnificent Columbus Bumi Sulawesi Gorontalo Branch. In this study the authors chose the type of quantitative research, using survey methods, and using questionnaires as a primary data collection tool and using the path analysis method as a data analysis method. The results showed that the internal control system of supply (X) simultaneously had a positive and significant effect on the fairness of managing merchandise inventory (Y) at PT. Columbus Magnificent Bumi Sulawesi Gorontalo Branch of 0.694 or 69.4%. there are 0.693 or 69.3% which is influenced by external variables that are not examined, storage and physical supervision (X1) of 0.354 or 35.4%, Inventory accounting (X2) of 0.227 or 22.7%, Costing system ( X3) as much as 0.362 or 36.2% which has a partial effect on the fairness of managing merchandise inventory (Y). and there are other variables
Manajemen Risiko dan Mitigasinya (Studi Pada Badan Amil Zakat Nasional Provinsi Gorontalo) Muhibbuddin Muhibbuddin
Al-Buhuts Vol. 16 No. 2 (2020): 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.v16i2.1850

Abstract

This research was conducted with a view to the importance of implementation of risk management at the Agency which manages the zakat. Management of zakat is not far from the possibility of the occurrence of the risks that can lead to suboptimal management of zakat on the Agency management of zakat. This research was conducted in the BAZNAS in Gorontalo province. The purpose of this study is to (1) identify the risk management of zakat and its impact on BAZNAS in Gorontalo province, (2) to formulate the necessary efforts for mitigation of risk in BAZNAS in Gorontalo province. The method used a descriptive qualitative, this research uses a risk management process 5 of ISO 31000: 2009, namely communication and consultation, risk assessment (risk identification, risk analysis, risk evaluation), risk treatment, and monitoring and review. In this study a total of risk indentified by as much as 66 risks, risks are divided into 15 categories in risk group 4 types of risk. Those risks are firstly, reputation and risk losing muzakki is 9 risks, Second, the risk of channeling risk are 14. Third, the operational risk by as much as 41 risks, and fourth, transfer risk among countries is 2 risks. Each level of risk identified divided into 4 area, those are Very High, High, Medium and Low. On the territory of Very High risk indetified was only one, then for the high risk there are 18, while there are 39 risks in territory of Medium risk and territory of Low risk was 8 risk. For mitigation is recommended to divide the risk on Very High area, avoiding the risk of High area, reduce the risk in the Medium area, and accept the risk in the Low area.
MEKANISME PENGELOLAAN ZAKAT DI LAZISNU GORONTALO Mustofa Mustofa
Al-Buhuts Vol. 10 No. 1 (2014): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.835 KB) | DOI: 10.30603/ab.v10i1.1859

Abstract

Pendayagunaan zakat merupakan salah satu kegiatan dari pengelolaan zakat. Pengelolaan zakat, sebagaimana disebutkan dalam UU Nomor 23 Tahun 2011 adalah kegiatan perencanaan, pelaksanaan, dan pengoordinasian dalam pengumpulan, pendistribusian, dan pendayagunaan zakat. Zakat yang telah terkumpul dari beberapa donatur, didayagunakan oleh LAZISNU secara produktif dan konsumtif melalui program NU Care, NU Smart, NU Skill, NU Preneur. Pendayagunaan zakat secara produktif dilakukan setelah kebutuhan dasar mustahiq terpenuhi. Pendayagunaan zakat secara produktif, dengan program dana bergulir sedikit banyak telah mampu memberikan perubahan dalam kehidupan mustahiq. Hal ini dapat dilihat dari status penerima zakat yang telah mampu berinfak, meskipun belum mencapai muzakki. Dengan dana bergulir minimal akan mampu mengurangi jumlah pengangguran dalam masyarakat, meningkatkan etos kerja dan menepis kesenjangan ekonomi dalam masyarakat.

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