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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 12 Documents
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Search results for , issue "Vol. 18 No. 1 (2022): Al-Buhuts" : 12 Documents clear
Penyusunan Anggaran dan Pengawasan Internal, Pengaruhnya Terhadap Kinerja Akedemik di IAIN Sultan Amai Gorontalo Sulam Sulam
Al-Buhuts Vol. 18 No. 1 (2022): 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.v16i2.1849

Abstract

Academic Performance and Internal Oversight is something that needs to be examined, in the analysis whether there is a correlation with Academic Performance. The purpose of this study was to determine: (1) Correlation between Budgeting and Academic Performance, (2). Correlation of Internal Oversight with Academic Performance and (3) Joint correlation between Budgeting and Internal Oversight with Academic Performance at IAIN Sultan Amai Gorontalo. This thesis writing method uses a quantitative method in which all data are analyzed using the SPSS Application program in partial analysis using simple regressions and for two variables together between Budgeting and Internal Oversight with Academic performance analyzed by using multiple regression analysis (multiple regression). The results of the study show that the dependent variable of Budgeting (X1) partially has a very strong influence on the improvement of Academic Performance. It is shown that from the value of r table with data significance at the 0.05 level of 1.669 after calculated, the death correlation using tcount = 4.158 while ttable = 1.669 with a significance value of 4.158> 1.669, the results of the hypothesis regressions are accepted. As for testing the dependent variable (X2) / Internal Oversight with academic performance of the rtable determined at 0.05 on the rtable value of 1.669 after calculated with the regressions formula produces a t count of 1.00, the value of rtable is smaller than the value of tcount: Ha 1.00 ≤ Hi 1.669, this means that partially there is no relationship between internal supervision with academic performance. While Hypothesis Test dependent variable jointly between Budgeting and Internal Oversight with Academic Performance there is a strong influence is shown by the results of the calculation of rtable 0.05 of 1.669 greater with tcount of 0.19 in accordance with the calculation of multiple regression. The conclusion in this thesis is that partially (person test) Budgeting has a positive effect on improving Academic Performance, and Internal Oversight partially has no effect on improving academic performance, but jointly between budgeting and Internal Supervision is very influential on improving academic performance at IAIN Sultan Amai Gorontalo.
Kepemimpinan dalam Persfektif Islam Rahmat Ilyas
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2350

Abstract

This study aims to see the extent to which the concept of leadership in the Islamic perspective. This type of research is library research or library research. The data analysis method used is the Content Analysis method or what is called content analysis, which is a research method used to draw reflective and valid conclusions from data on the basis of context. The results of this study indicate that leadership can be defined as a process of influencing and directing employees in doing the work that has been assigned to them. In Islam there are several terms that refer to the notion of a leader. First, the word umara which is often referred to as ulul amri. The two leaders are often referred to as khadimul ummah (servants of the people), Third, the leader is often referred to as Imamah, and the fourth leader is often referred to as the caliph. The requirements for a leader in Islam are, Islam, baliq, intelligent, male, independent, knowledgeable, fair, have self-skills, have physical skills, have no ambition to get a position.
Pengaruh Bystander Effect, Financial Attitude dan Modal Sosial Terhadap Upaya Pencegahan Fraud Pengelolaan BUMDES Parmin Ishak; Fitrianti Fitrianti
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2364

Abstract

The study is conducted to learn direct and indirect connections from utility, financial attitude and social capital to fraud management efforts in boalemo district. The study USES a quantitative method. The methods of data collection used in the study are carried out through field observations, questionnaires, interviews, documentation and literature studies. As for the population in this study are all over the bumde administration in boalemo district with a sampling withdrawal using sampling clusters. The data analysis techniques used in research are the structur models (shem) with the help of the smart PLS 3.0 program. The results of the study indicate that (1) fraud fraud effects affect social capital significantly, (2) the financial attitude affects its social capital, (3) fraud prevention efforts, (4) the financial attitude does not significantly affect fraud prevention efforts, (5) social capital does not significantly affect fraud prevention efforts, (6) fraud prevention effects do not significantly affect fraud prevention efforts through social capital (7) financial attitude does not affect fraud prevention efforts through social capital.
Pengaruh Pelatihan, Pendampingan, dan Pembinaan Pemerintah Kota Melalui Pusat Layanan Usaha Terpadu Koperasi Usaha Mikro Kecil Menengah (PLUT-KUMKM) Terhadap Peningkatan Pendapatan Umkm di Kota Kupang Desi Rahmiyanti; Deanita Sari
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2366

Abstract

UMKM become independent businesses that can create jobs so that UMKM can contribute to the decline in the unemployment rate in an area. Providing government support to improve the quality and quantity of production with the aim of increasing MSME income, provided through support for improving human capital (Human Capital) or improving the quality of business actors. With the holding of Training, Assistance, and Guidance from the Kupang City Government through PLUT-KUMKM, it is hoped that the improvement of the quality of business actors can increase so that it affects the income of UMKM.  The data analysis techniques used are multiple linear regression and classical assumption tests. Analysis using the help of the SPSS version 25 program. The results of the simultaneous test showed that the variables of training, mentoring, coaching of the Kupang City Government had a positive effect on the income of UMKM. In terms of training, mentoring, coaching the Kupang City Government through PLUT-KUMKM has a significant effect on the income of UMKM.
Pengaruh Budaya Organisasi, Motivasi, dan Disiplin Kerja terhadap Kinerja Pegawai pada Dinas Perhubungan Kabupaten Gowa Muh Ilham Alimuddin; Megawhati Artiyany
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2412

Abstract

This study aims to determine the influence of organizational culture, motivation, and work discipline of employees at the Gowa district transportation office. This type of research is quantitative research, while the data sources used are primary data with questionnaire data collection methods. Method The sample used in this study is a saturated sample of 62 people. In conducting data analysis using multiple linear regression analysis. The results of the study showed that organizational culture, motivation, and work discipline had a positive and significant effect on the performance of the Gowa Regency Transportation Department
Pendekatan Pemikiran Ekonomi Islam Muhammad Nejatullah Siddiqi Rizal Darwis; Zulaeha Zulaeha
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2429

Abstract

This paper aims to examine the thoughts of Muhammad Nejatullah Siddiqi regarding Islamic economics. The approach used in this paper is the qualitative approach. The data were collected from library data, both from primary and secondary sources. Furthermore, the data is analyzed and researched from general data, then specific conclusions are drawn using inductive, deductive, and descriptive data analysis techniques. The results of the study indicate that Siddiqi believes that fulfilling the needs of Muslims should be guided by Islamic law. One's success is closely related to moral values that are carried out using the Quranic paradigm
Pendapatan Negara Antara Konvensional Dan Islam Aqif Khilmia; Mustofa Mustofa
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2484

Abstract

The purpose of this study is to understand the significant differences between the pattern of state income in conventional and in Islam. The research method used is library research with a descriptive approach. That is describing state income between conventional and Islamic. Sources are taken from various references related to the topic of the problem, namely from books, journals, and other articles. The results of the study conclude that national income in the conventional concept states GDP or Real GNP can be used as a measure of economic welfare (Measure of Economic Welfare). In contrast to Muslim economists, that there are 4 indicators that can be used as a benchmark for community welfare, namely measuring the distribution of household income, production in the rural sector, the welfare of the Muslim community, and the calculation of national income as a measure of Islamic socio-economic welfare. Sources of national income from an Islamic economic perspective include ghanimah, zakat, alms, infaq, ushr, jizyah, kharaj, mining taxes, and waqf. Because these instruments have a very large impact on the welfare of the community.
Construction of Macroeconomic Variables on Financial Inclusion in Indonesia Abdul Wahab; Qarina Qarina; Alim Syariati; Muhammad Dwi Aprinandhi
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2599

Abstract

This study aims to determine the construction of macroeconomic variables and the level of financial inclusion in Indonesia. The variables in this study are the Gini ratio, poverty, economic growth (GDP), and the open unemployment rate as independent variables and financial inclusion as the dependent variable. The analysis technique is in the form of panel data regression using the best model of the three panel data regression models, namely the common effect model, fixed effect model, and random effect model. The model chosen based on the results of the Hausman test and Chow test is a random effect model. The value of the coefficient of determination is 21.6%. By using a random effects model that was processed using the Eviews 12 program, the results obtained that the Gini ratio variable had a positive and insignificant effect on financial inclusion, the percentage of poor variable had a negative and significant effect on financial inclusion, the variable economic growth (GDP) had a positive and significant effect on financial inclusion, The open unemployment rate variable has a negative and significant effect on financial inclusion.
Pengaruh Pendapatan Asli Desa dan Alokasi Dana Desa Terhadap Kemandirian Keuangan Desa di Kabupaten Trenggalek Desi Nuryatul Safitri; Lantip Susilowati
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2610

Abstract

This study aims to examine village original income and allocation of village funds as factors affecting village financial independence in Trenggalek Regency. The research approach used is a quantitative approach. The data used is secondary data in the form of aAPBDes realization report of the Trenggalek Regency for the 2020 period. The data was obtained from the Trenggalek Regency Community and Village Empowerment Service. The population in this study amounted to 152 villages covering all villages located in Trenggalek Regency. From the total population, a saturated sample is taken (total sampling) with the aim that the information obtained is accurate. Some of the data obtained by the researcher contains extreme data that must be removed (outliers), so that the total sample used is 127 samples. Testing data using the IBM SPSS Statistic 25 program. This study obtained the following results: 1) Village original income (PADes) affects village financial independence positively and significantly, 2) Village fund allocation (ADD) affects village financial independence negatively and significantly, 3) Simultaneously allocation of funds village (ADD) and village original income (PADes) significantly affect village financial independence.
Efforts to Increase the Accountability of the National Zakat Agency According to the Perspective of Intellectuals in Pekanbaru City Wali Saputra
Al-Buhuts Vol. 18 No. 1 (2022): 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.v18i1.2737

Abstract

This study aims to determine the assessment and efforts to improve the accountability of the National Zakat Agency from the perspective of the intellectual circles of Pekanbaru City. This study uses primary data obtained through observation and interviews with intellectuals who are congregations who have been or are currently involved as amil zakat in plenary mosques in Pekanbaru City as a Zakat Collecting Unit in collaboration with the National Zakat Agency of Pekanbaru City. The data analysis method in this study used a qualitative descriptive analysis. The results show that the accountability of the National Zakat Agency of Pekanbaru City is still not optimal in terms of compliance with sharia decisions in contractual transactions with muzakki, aspects of trust in the use of zakat funds, aspects of disclosure of zakat funds, and aspects of organizational governance. Efforts that must be made to increase accountability are first, increasing transparency in the management, receipt and distribution of zakat funds to the public; second, rejuvenating the management of institutions that have caused minimal creativity and innovation in the management of zakat; third, it is not easy to be dragged into the realm of practical politics in the region; fourth, increasing the professionalism of supervisors and zakat operators through training and increasing performance compensation; fifth, increasing monitoring of the publication of monthly, quarterly, semester, and annual reports on the accountability of community zakat funds; sixth, giving awards for work performance and imposing strict sanctions against violations imposed on all management; seventh, increasing socialization and submitting reports to muzakki through mosques and small mosques about where zakat has been distributed; eighth, strive for the financial statements to be audited by a reputable public accounting firm on a regular basis every year.

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