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Al-Buhuts (e-journal)

ab
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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 12 Documents

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Search results for , issue "Vol. 17 No. 2 (2021): Al-Buhuts" : 12 Documents clear

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.

Faktor-Faktor yang Mempengaruhi Tingkat Kemiskinan di Mojokerto Nabiilah Faadiyah Putut; Niniek Imaningsih; Riko Setya Wijaya
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine how much influence the minimum wage, unemployment, and education have on poverty in Mojokerto. The data used in this study are scaled data for 10 years (time series) from 2010-2019, this data is taken from the Central Statistics Agency (BPS). To determine the magnitude of the influence of an independent variable on the dependent variable, this study uses a multiple linear regression model using the SPSS software application. The results of this study simultaneously Minimum Wage, Unemployment, and Education affect the Poverty Level in Mojokerto City. While individually it is the Minimum Wage variable that affects the Poverty Level in Mojokerto City. This happens, because basically, poverty is the impact of development that is less focused on social aspects. Poverty, unemployment, education, minimum wages

Analisis Pengaruh Produk Domestik Regional Bruto (PDRB) Terhadap Kemiskinan di Kabupaten Bone Bolango Andres Akaseh; Muhdar H.M; Andi Mardiana
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Gross Regional Domestic Product (GRDP) is a factor that shows the economic condition of a region in a certain period, either on the basis of current prices or on the basis of constant prices. Gross Regional Domestic Product (GDP) at current prices shows the added value of goods and services calculated using prices per current year, while Gross Regional Domestic Product (GRDP) at constant prices shows the added value of goods and services calculated using prices valid for one year as the base year. The purpose of this study was to determine the effect of Gross Regional Domestic Product (GRDP) on poverty levels in Bone Bolango Regency. This research is a quantitative research. The type of data used is secondary data originating from the publication of the Central Statistics Agency with time series data for the last 10 years, namely from 2010 - 2019. The data analysis used is simple linear regression analysis. The data is processed using SPSS. The results of the study note that the Gross Regional Domestic Product (GRDP) has no effect on the poverty level in Bone Bolango Regency

PENGARUH PRODUK DOMESTIK REGIONAL BRUTO, TINGKAT HUNIAN HOTEL, DAN JUMLAH WISATAWAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA BATU Daffa Irham Asmynendar; Marseto Marseto; Sishadiyati Sishadiyati
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists on Regional Original Income in Batu City. The data used is time series data from 2009 to 2020. Based on the results of data analysis, it is concluded that the variables simultaneously Gross Regional Domestic Product, Hotel Occupancy Rate, and Number of Tourists have a significant and positive effect on Regional Original Income in Batu City. Partially, Gross Regional Domestic Product has a positive effect on Batu City's Original Revenue. While the Hotel Occupancy Rate, and the Number of Tourists have no significant effect on Regional Original Income in Batu City. Keywords: Local Revenue, Gross Regional Domestic Product, Hotel Occupancy Rate, Number of Tourists

Impacts Of Covid 19 Pandemic on Tourism and Hotel Employee Performance in Bandar Lampung Atika Riasari
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This paper aims to empirically ascertain the effect of COVID-19 pandemic on a tourism firm’s employee performance in Bandar Lampung. The purpose of this study is to obtain empirical evidence about the effect of the COVID-19 pandemic on the performance of tourism company employees in Bandar Lampung. This study achieved the objective by sourcing data via a questionnaire which was administered online to tourism company employee in Bandar Lampung. The study employed the Linear Regression to test the hypotheses stated in the study. In this study, the researcher studied the effects of the COVID-19 pandemic toward the tourism company employee performance in Bandar Lampung. Coronavirus (COVID-19) Pandemic negatively impacts the employee performance of the temporary closed down tourism businesses in Bandar Lampung.

Pengaruh Pengaruh kesadaran halal dan sertifikat halal terhadap minat beli produk kentucky fried chicken (KFC) Ahmad Hamdani; Nurma Sari; Khairil Umuri
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Halal awareness and halal certification have an important role to prevent consumers from fraudulent forms of a product. This has an impact on consumer buying interest in a product. This study aims to analyze the effect of halal awareness and halal certificates on the interest of KFC consumers in the city of Banda Aceh. Data were collected from 100 questionnaires distributed by KFC consumers in the city of Banda Aceh using purposive sampling technique. Based on data analysis using partial regression and linear regression, the results show that halal awareness has a positive and significant effect on buying interest, while halal certificates have a positive and significant effect on buying interest. So, halal awareness and halal certificate simultaneously have a positive and significant effect on buying interest. Food producers are expected to pay more attention to the halalness of the products they sell, because they can increase consumer buying interest.

Integrasi Perbankan Syariah dan Fintech Syariah Pengembangan UMKM Kamaruddin; Nasrullah Bin Sapa; Hasbiullah Hasbiullah; Trimulato Trimulato
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The research objective is to describe the development of Islamic bank financing for SMEs, the development of sharia fintech, and the form of integration between sharia banking and the development of sharia fintech for the development of SMEs. The research method used is qualitative, related to sharia bank financing. Field research on two sharia bankings in the city of Makassar. Primary data sources through direct interviews, and secondary data from data presented from the financial services authority (OJK). Data collection techniques through interviews, documentation, and literature studies from several sources. The data analysis technique used is descriptive qualitative, by describing the development of sharia banking financing product to SMEs sector, the development of sharia fintech, and the form of integration of sharia banking and sharia fintech in the development of SMEs. The results of this study show that the development of sharia banking financing product in 2019 until the 2020 market grew by 15.93 percent, for sharia banking the type of Islamic Financing Bank (BPRS) grew 4.57 percent, while Islamic banks with the type of Sharia Business Unit (UUS) for financing trips for SMEs decreased -2.7 percent. The development of Sharia Fintech, a peer-to-peer (P2P) lending type of fintech. The number of borrower accounts increased by 325.95 percent, the number of borrower accounts in December 2019 was 18,569,123, and the number of guarantors increased by 258.56 percent with the number of loans in December 2019 of IDR 81.50 trillion. There are 12 registered sharia fintech companies. The total assets of Islamic fintech are 50,591,727,786 rupiahs. Integration between Islamic Banks and Sharia Fintech in developing SMEs needs to be carried out, to increase financial access to the public. The form of integration that can be carried out between Islamic banks and Islamic fintech is a profit-sharing scheme, which can carry out mudharabah or musyarakah contracts. SMEs may need easy access to technology services. Integration in the form of collaboration to empower SMEs.

KETAHANAN UMKM FROZEN FOOD “WISNA FRESH” KABUPATEN PONOROGO MELINTASI PANDEMI COVID 19 Wijianto Wijianto; Ika Farida Ulfah; Ardyan Firdausi Mustoffa
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The COVID-19 pandemic caused the economy in Indonesia to experienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a result of the enactment of the government policies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso that their efforts cansurvive this the pandemic”. “This is achallenge for the government to provide assistance subsidies to MSME actors, but in the minister him self many MSMEs in the culinary sector make their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategies are a needed to maintain MSMEs in Ponorogo across COVID-19”. This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats. The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.

Tantangan dan Pengelolaan Sejumlah Risiko Perbankan Syariah Era Digital Muhlis Muhlis; Sudirman Sudirman
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This paper aims to examine the challenges and management of banking in identifying and minimizing the impact of risks faced by banks today. The methodology used to construct this paper is through a literature review. This paper produces research that the complexity of the risks faced, both financial and non-financial risks, such as the operational risk of using modern technology services, which increasingly pampers millennial customers today in the world of financial institutions such as fintech. Advances in digital services such as neo bank, and the state of the pandemic. The competition for the use of technology, including banking, cannot be separated from the threat of crime risk, so it requires protection on the one hand. The irony is that banks that are unable to provide technology services will have difficulty competing. The outline of the risks faced in banking is not only financial but also non-financial. So it is urgent to be able to implement risk management in hedging banking, including Islamic banking, so that they can anticipate and then take the necessary actions in facing the competitive situation and conditions of the current era

Tinjauan Aspek Ekonomi dan Strategi Implementasi Pengelolaan Sumber Daya Hutan Berkelanjutan di Kabupaten Sidrap Dahlan Dahlan; Nurdin Dalya; Afriyani Afriyani; Tri Sulkarnain Ahmad
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

How to actually manage natural resources that provide maximum welfare for the community is an important question that we try to uncover through this research. Management of natural resources, especially forestry in Sidrap Regency is based on the wealth of forest resources which is relatively small compared to other districts in South Sulawesi, which is only 1.8% of the total forest area of South Sulawesi. However, the forest area has an important meaning for the people of Sidrap Regency and the surrounding areas because from an area of 188,325 ha, there is a forest area of 68,810.8 ha or about 36.5% of the total area. The research locations are villages representing forest conditions in the eastern part (Latimojong Forest Complex) and those representing the western part (Nepo-nepo Forest Complex) Sidrap Regency. The units of analysis in this study are: community groups that are directly involved in forest management activities, namely community leaders, traditional leaders, religious leaders and environmentalists and community groups that are not directly involved in forest management, namely DPRD members, youth leaders and NGOs. Information was collected through the contemplation process of the community who knew the concepts and practices of forest management expressed by the informants. The review of the economic aspect is seen based on the results of qualitative and quantitative analysis of the condition of forest resources and the implementation strategy is carried out using a SWOT analysis. The results of the study reveal that the economic aspect of forest resources is that the forest is managed as a producer of water and environmental services for the economic sustainability of downstream communities in Sidrap Regency. Meanwhile, the management implementation strategy refers to the management of protected forest areas for the main purpose of producing water and other non-timber forest products. Another strategy is to develop cross-district cooperation in the management of forest resources for water production, develop cultural and tudang sipulung conservation programs related to forest function preservation, develop forestry institutions at the local level according to the values that exist in the local community and increase public understanding. on the function of forest water management. Sustainable SDH management in Sidrap Regency needs to apply locality approaches. Restructuring of district forestry institutions should also be pursued in order to create intensive coordination between sectors, especially between the forestry sector and sectors related to water.

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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

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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

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Gorontalo

INDONESIA