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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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Preferensi Dosen IAIN Sultan Amai Gorontalo Terhadap Perbankan Syariah di Gorontalo Mustofa Mustofa
Al-Buhuts Vol. 11 No. 1 (2015): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Jenis penelitian ini adalah kuantitatif deskriptif, adapun Populasi dari penelitian ini adalah seluruh dosen IAIN Sultan Amai Gorontalo yang terdaftar di SIAK yang berjumlah 174 orang, dan yang menjadi sampel dalam penelitian ini sebesar 20% dari sejumlah populasi sebanyak 34,8 yang dibulatkan menjadi 35 orang. Yang dibagi secara proporsional berdasarkan jumlah dosen pada masing-masing fakultas, yaitu: Fak. Tarbiyah sebanyak 16 Orang, Fak. Syariah Sebanyak 11 Orang dan Fak. Uhuluddin sebanyak 8 Orang. Dari hasil penelitian, terdapat lima faktor yang menjadi fokus pada penelitian ini, yaitu: trust, profit, service, religius, dan promosi. Dari hasil perhitungan menunjukkan bahwa (1) Faktor Trust/kepercayaan, tingkat kepercayaan dosen IAIN Sultan Amai Gorontalo terhadap perbankan syariah tergolong tinggi/baik. (2)) Faktor profit/keuntungan, Preverensi/kecenderungan dosen IAIN untuk memilih bank syariah dengan asumsi bahwa bank syariah sangat menguntungkan tergolong sedang/cukup. (3) Faktor service/pelayanan, Preverensi/kecenderungan dosen IAIN untuk memilih bank syariah karena faktor pelayanan tergolong sedang/cukup. (4) Faktor religius/agama, Preverensi/kecenderungan dosen IAIN untuk memilih bank syariah karena faktor religius/agama tergolong tinggi/baik.(5) Faktor Promotion/promosi, Preverensi/kecenderungan dosen IAIN untuk memilih bank syariah karena faktor promosi tergolong sedang/cukup.

Faktor-Faktor Yang Memperngaruhi Etika Pada Mahasiswa Akuntansi Syariah Wahid Wachyu Adi Winarto; Ina Mutmainah
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

ABSTRACT This research is a study that discusses the intelligence of Islamic accounting students who will later be able to cultivate the accounting profession which is closely related to professional ethics. This study aims to analyze intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence in Islamic accounting students on professional ethics if they become an accountant. The data obtained in the study using a questionnaire distributed to respondents. The sample in this study were 98 students of Islamic accounting at FEBI IAIN Pekalongan. The sampling method used was purposive sampling and the data were analyzed using SPSS 20. The results of the analysis show that the factors that influence ethics in Islamic accounting students are intellectual intelligence, emotional intelligence, spiritual intelligence and social intelligence. Partially only emotional intelligence has a positive and significant effect on ethics in sharia accounting students. This study provides input that improving the quality of students with improved emotional intelligence can provide good professional ethical quality.

Analisis Balanced Scorecard dalam Mengukur Kinerja Perusahaan: Studi pada PT. Anugerah Kartika Agro Cabang Gorontalo Mahfiza Mahfiza
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 performance of PT. Anugerah Kartika Agro Gorontalo Branch with a balanced scorecard approach and analysis. There are four perspectives in measuring performance, namely financial perspective, customers, internal business processes, and growth and learning. The research method used is a quantitative method using ratio analysis. The sample was determined by using purposive sampling technique. The data sources used are financial data, financial reports. Based on the results of data analysis and discussion, it is concluded that the performance of PT. Anugerah Kartika Agro Gorontalo Branch using a balanced scorecard approach is good and describes the level of achievement above the target standard. With the performance from a financial perspective seen from the liquidity ratio, solvency and profitability are good. Customer perspective performance shows good performance. With customer retention, customer acquisition and customer satisfaction, respectively. The performance of the internal business process perspective is good seen from the innovation process and after sales service. And the learning and growth perspective performance is also well measured from employee retention and employee productivity. so the overall performance balance is good

Pendidikan dan Pertumbuhan Ekonomi Sebagai Transformasi Kesejahteraan Syawaluddin Syawaluddin
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

A good education system has a strategic role to contribute to creating prosperity and peace through human development who has advantages in the current era of globalization. As a principle requirement, it is the government's duty and responsibility to create a good and quality education process so that in the end superior human resources will grow. If we try to study and link education with the macroeconomic aspects of the nation, there will be no direct or pragmatic short-term relationship or contribution. However, if education is understood as a planned and systematic form of business, then this is where it can be linked. Humans with good education will give birth to attitudes, traits that are more constructive, innovative and advanced. Thus with the help of technology, humans will be able to create work processes or production activities that can run more effectively, efficiently and productively, so that all human needs can be met quickly and precisely, which in turn will result in a more vibrant market and increase human productivity. This can lead to the creation of more conducive economic conditions, marked by increasingly steady economic growth. This is where the long-term role of education in the chain of macroeconomic aspects of a country. Several research results that have been compiled have also succeeded in finding a correlation between education and economic growth with various perspectives and measurement indicators.

Penguatan Usaha Ekonomi Pesantren Berbasis Kawasan Pada Pondok Pesantren Salafiyah Syafi’iyah Kecamatan Randangan Kabupaten Pohuwato Gorontalo Syawaluddin Syawaluddin
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Pesantren-based education today is no longer dominated by religious knowledge but has undergone a scientific transformation by combining general and religious knowledge. One of the important educational elements in Islamic boarding schools is to equip students with life skills (life skiing) to support the religious education they receive, this is so that one day the students will have the ability to identify problems and how to overcome these problems. This study aims to provide an area-based strengthening of the pesantren economy using the PAR approach, by directly involving pesantren residents, especially the students, to identify and solve economic potential problems that can be developed. The result is that Islamic boarding schools can develop several food products for the people whose raw materials are based on local potential, such as corn chips, fried rambutan, jengkol crackers and others, in addition to cattle fattening programs, paint production and urine fertilizer, it is still possible to develop them.

Analisis Semiotika Ayat Akuntansi Dalam Al Qur’an Mustamin, Asyraf; Sudirman, Sudirman
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study discusses accounting in Islam in the semiotic analysis of the Qur'an. As for the motivation that drives the choice of this problem, accounting has so far been only seen as a means of satisfying the financial satisfaction of the owners of capital, even though there are many verses of the Al-Qur'an that discuss much more about accounting in Islam. Islam is sourced from the Al Qur'an Al Karim in verses that talk a lot about things and the Al Qur'an. Analysis of the verses of the Qur'an which contain the idea of Islamic accounting needs to be analyzed from various disciplines of the Qur'an and linguistics of the Qur'an. Semiotics is an Islam that discusses signs and markers in communicating. In studies and research to apply how semiotic theory is applied to try to analyze the linguistic signs of accounting in the Al-Qur'an. The concept of Islamic accounting in the Al-Qur'an uses symbolic significance which is a world of text meaning with a natural sign which is part of the physical world which is used as a means of deliberate and conscious communication spontaneously and unintentionally in responding to stimulation. Symbols, signs, signs, symbols are parts of the elements of signs and markers that are used in the Al-Qur'an to show the meaning of Accounting in the Qur'an. All of the above from the symbol and significance of signs and markers are indisputable signs of Islamic accounting.

Penerapan Akuntansi Zakat dan Infak/Sedekah pada Badan Amil Zakat Nazional (BAZNAS) Kota Gorontalo Bakri Bakri
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The National Zakat Agency (BAZNAS) of Gorontalo city was formed, to collect zakat and infaq / alms funds and distribute them according to the guidance of Al-Qur'an and Al-Hadith. This study aims to determine whether the application of zakat and infaq accounting by Gorontalo city BAZNAS has been applied based on the Statement of Financial Accounting Standards 109 of 2008. From the results of research conducted by direct observation, interviews, and documentation, it is found that not yet fully applying accounting for zakat, infaq and in accordance with the Statement of Financial Accounting Standards 109 of 2008, namely journal recording for non-halal funds that are recognized as an addition to infa funds. In addition, the report on changes in funds does not present reports on changes in non-halal funds and reports on changes in assets under management. This is due to several obstacles faced by amil, namely regarding the Management Information System of the National Amil Zakat Agency (SIMBA) and also does not really understand the accounting for zakat and alms in accordance with the Statement of Financial Accounting Standards 109

Perilaku Konsumen pada Pasar Pendidikan di Perguruan Tinggi Agama Islam Gorontalo: ( Analisis Pendekatan Hukum Permintaan Ekonomi ) Syawaluddin Syawaluddin
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Education is a planned and systematic effort and has a purpose, in its journey there are many things that can influence the education market, the aggregate private demand for education is the level of one's income, the level of education, the amount of costs to be incurred, the political situation. or policies regarding education, understanding and perceptions of the type or model of education delivery. The income level of parents / guardians, cost of education, job prospects and level of knowledge / information are the dominant factors in influencing the demand for educational services at IAIN Sultan Amai Gorontalo. The growth in the number of students is also strongly influenced by the availability of adequate learning facilities so that it will further strengthen consumer motivation, besides that the growth of the job market needs to be considered and synchronized between the strength of the curriculum and the needs of the world of work.

Analisis Prediksi Financial Distress Menggunakan Pendekatan Model Altman dan Grover : (Studi pada Bank Muamalat Indonesia ) Bakri Bakri
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study discusses the Altman and Grover models that lead to financial distress. The purpose of this study is to determine the extent of the two approaches between Grover and Altman in estimating the possibility of financial distress. The research study was conducted at Bank Muamalat by taking financial reports from 2015 to 2018. The research method used was descriptive quantitative using secondary data from the financial statements of PT. Bank Muamalat per quarter. The results of the study illustrate that with the Z-Score approach, Bank Muamalat can be predicted to experience financial distress in 2015, 2017 and 2018, this can happen, considering that the company's net profit has dropped significantly due to pressure on the company's main income account so that injections are needed. fresh funds from investors to continue their business. Another cause is the error of Bank Muamalat in carrying out a business strategy because it does not focus on corporate funding so that financing is problematic. As for using the G-Score approach which takes an indicator of the company's ability to generate working capital, so that it can pay its obligations, shows a condition where Bank Muamalat has no potential for bankruptcy and is still categorized as healthy.

REFLEKSI ATAS PEMIKIRAN AMARTYA KUMAR SEN TENTANG KETIMPANGAN DAN KEMISKINAN Syawaluddin Syawaluddin
Al-Buhuts Vol. 11 No. 1 (2015): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Amartya Sen adalah pemenang Penghargaan Nobel tahun 1998 atas kontribusinya terhadap perkembangan ilmu ekonomi mengenai kelaparan, teori pengembangan manusia, ekonomi kesejahteraan, dasar mekanisme kemiskinan, dan politik liberalisme, Amartya Sen dikenal pula sebagai seorang FilosofEkonom asal India, telah memberi sejumlah kontribusi yang sangat penting bagi pengembangan masalah fundamental ekonomi kesejahteraan. Kontribusinya mencakup skala luas, mulai dari teori aksiomatik tentang pilihan sosial, definisi indeks kesejahteraan dan kemiskinan, sampai studi empiris tentang kemiskinan. Menurut Sen kemiskinan dapat ditanggulangi apabila hakhak dasar dari kaum miskin dapat dipenuhi. Jika olehnya itu, kemiskinan disuatu wilayah/negara lebih disebabkan karena pemerintah tidak dapat memenuhi hak-hak dasar masyarakatnya. Selain itu, distribusi akses sumberdaya ekonomi yang tak merata menyebabkan rakyat miskin tak dapat mengembangkan usaha produktifnya. Sedangkan jika dilihat dari segi politik, rakyat miskin sangat sulit mengakses dan terlibat berbagai kebijakan publik, sehingga kebijakan tersebut tidak menguntungkan rakyat miskin.

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Bakri

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+6281354775599

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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