Al-Buhuts (e-journal)
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
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<![CDATA[Pengaruh Partisipasi Pelatihan, Responsibility dan Motivasi Kerja terhadap Kinerja Kepala Desa di Kabupaten Gorontalo ]]>
<![CDATA[Mohamad, Roni]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.890
<![CDATA[The aims of this research to determines the effect of participation in training, work responsibility, work motivation towards the performanceon a head of village at Gorontalo Regency. These research was conducted at Gorontalo local government that involved sample 137 head of Village. To determine sample selected by proportionate random sampling technique. Collecting data by using Likert scale consists of five option. Meanwhile the data analyzed with path analysis. The results are: (1) Participation in Training directly positive affects performance, (2) Work Responsibility directly positive affects performance, (3) Work motivation had a direct positive impact on performance, (4) Participation in training directly positive influence work motivation, (5 ) Work Responsibility directly positive influence work motivation. Based on this research, Participation in training, work responsibility, work motivation has direct positive effect on a head of village performance. Futhermore it should be developed by Regency goverment, and central governance to make be better of performance head of village]]>
<![CDATA[The Implementation of SAK ETAP to The Financial Report of SMEs ]]>
<![CDATA[Nur Fani Arisnawati]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1007
<![CDATA[This study aims to determine the preparation of Financial Report based on SAK-ETAP and constraints on the preparation of Batik Ar-Radhah SMEs in Pekalongan City. This research method uses a qualitative approach. This study uses primary data on the SMEs Batik Ar Radhah Pekalongan City. Data collection techniques using triangulation techniques, namely participant observation, interviews, and documentation. The sample in this study was selected based on a purposive sampling collection technique. Data analytic technique with data reduction, data display, and conclusions. The results of the study are the financial statement components in SMEs Batik Ar-Radhah Pekalongan City are slightly different when compared to the financial statement format with SAK ETAP chassis. The financial format according to Batik Ar-Radhah Pekalongan CitySMEs is current assets, trade receivables and other receivables, trade payables, short-term liabilities, and equity. In SAK ETAP regulates the existence of current assets: cash and cash equivalents, inventories; non-current assets, short-term liabilities, and long-term liabilities and equity. Constraints faced due to the lack of human resources in the field of financial accounting and financial report socialization based on SAK-ETAP by the Pekalongan City Government through training. So the suggestion from the author, it is better if human resources must be supported by its quality. For example: providing scholarships for employees of S1 Accounting / S1 Management education; employees are involved in training activities from Disperindagkop and other institutions.]]>
<![CDATA[Analisis Perbedaan Kinerja Keuangan Bank Umum Milik Negara Konvensional dan Bank Umum Syariah di Indonesia ]]>
<![CDATA[Sri Yunawati]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1104
<![CDATA[This study aims to to see what there are differences between the financial performance of BUMNN conventional and bank syariah, if reflected in the following the ratio of the CAR , non-performing loans to outstanding loans , ROE , ROA , BOPO, and LDR .In this research put it through statistical analysis of the ratio of descriptive financial used with describing the results of the highest value , the lowest score , the average, and the outcomes of the against a standard deviation, of a variable researched .In this research in conducting statistical testing data processing using kruskal walls, who was one of the probe in statistics non-parametrik who frequently used to test some samples who are not in charge. Based on tests carried out so the results showed that the financial performance of BUMN conventional and Bank Syariah seen from ratio car slightly went up , non-performing loans to outstanding loans, ROE , ROA , BOPO , and LDR there are significant differences.]]>
<![CDATA[Implementasi Peraturan Daerah Nomor 36 Tahun 2011 Tentang Izin Mendirikan Bangunan Dalam Peningkatan Pendapatan Asli Daerah Kota Gorontalo ]]>
<![CDATA[Noviyanti Tue]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1105
<![CDATA[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.]]>
<![CDATA[Determinan Jumlah Uang Beredar, Tingkat Bunga, dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia ]]>
<![CDATA[Adya Utami]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1106
<![CDATA[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.]]>
<![CDATA[Pengaruh Harga dan Pelayanan terhadap Keputusam Pembelian Konsumen pada Online Shop ]]>
<![CDATA[Sudirman, Sudirman]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1107
<![CDATA[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.]]>
<![CDATA[Pengaruh Pengalaman dan Akuntabilitas Terhadap Kualitas Audit Internal ]]>
<![CDATA[Usman Usman]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1118
<![CDATA[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.]]>
<![CDATA[Penerapan Standar Operasional Prosedur Terhadap Efektifitas Pelayanan Keuangan di IAIN Sultan Amai Gorontalo: - ]]>
<![CDATA[Sulam, Sulam]]>;
<![CDATA[Domopolii, Mujahid]]>;
<![CDATA[Usman Dilo, Asna]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1120
<![CDATA[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.]]>
<![CDATA[Penerapan E-System Perpajakan dan Tingkat Pemahaman Terhadap Kepuasan Wajib Pajak Pribadi di Kota Makassar ]]>
<![CDATA[Dahniyar Daud]]>;
<![CDATA[Musdalifah Musdalifah]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1760
<![CDATA[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]]>
<![CDATA[Analisis Balanced Scorecard dalam Mengukur Kinerja Perusahaan: Studi pada PT. Anugerah Kartika Agro Cabang Gorontalo ]]>
<![CDATA[Mahfiza Mahfiza]]>
<![CDATA[ Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v15i2.1974
<![CDATA[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]]>
