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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 41 Documents
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Search results for , issue "Vol. 19 No. 1 (2023): Al-Buhuts" : 41 Documents clear
Pengaruh Religiusitas, Kepercayaan dan Kesenangan Terhadap Niat Untuk Menggunakan Aplikasi Perhitungan Zakat Masradin Masradin; Mursalim Laekkeng; Nur Wahyuni
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3355

Abstract

This research was conducted to determine the influence of religion, belief and pleasure on the intention to use the Zakat Calculation Application. Using primary data through a questionnaire as many as 170 respondents with criteria 1) are Muslim, 2) Have a job/income, 3) Have never used a zakat calculation application but are familiar with the zakat calculation application. Data were analyzed using the SPSS 26 program. The results of this study indicate that: (1) the effect of religiosity on the intention to use the zakat calculation application is positive but not significant; (2) Belief in the intention to use the zakat calculation application has a significant positive result; (3) Pleasure with the intention of using the zakat calculation application, the negative results are not significant. This research gives the meaning that even though someone has an appreciation of his religious teachings, it is not necessarily able to influence his intention to choose a zakat calculation application. The existence of responses and application updates carried out by the carrier is able to arouse one's self-confidence so that it encourages the intention to use the zakat calculation application. The ease of technology for the application of zakat calculations has not been able to generate a feeling of pleasure because what is expected is that the application must be able to show the legal basis for determining zakat which is used as a reference for consideration  
Analisis Fraud Diamond Dalam Mendeteksi Finansial Statement Fraud pada Perusahaan Manufaktur di BEI Tahun 2018-2020 Muchriana Muchran; Sri Nengsi Eka; Asriani Hasan
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.2883

Abstract

This study aimed to identify the potential for fraudulent financial statements using fraud diamond analysis. Fraud Diamond was a concept that explains the factors that lead someone to commit fraud, namely pressure, opportunity, rationalization and ability. The pressure factor was determined based on financial stability, external pressures and financial goals. The opportunity factor was determined based on the nature of the industry and effective monitoring. Rationalization was supported by rationalization. Finally, capability was proxied by using capability. This study used revenue management to identify the potential for fraudulent financial statements. Management was measured using the F-Score indicator. A targeted sampling method was used in the sample selection in this study, with the sampling criteria being the financial statements of manufacturing companies listed on the Indonesian Stock Exchange (IDX) in 2018-2020. Based on these criteria, a sample of 11 companies was obtained during the three-year financial reporting period. This study was conducted using quantitative methods. The results showed that the variables financial stability, external pressures, financial goals, and type of industry had a significantly positive effect in detecting the potential for fraudulent accounts. The effective monitoring variable had no positive and significant effect in detecting fraudulent deals. Meanwhile, rationalization and skills did not have a significant negative impact on detecting the potential for fraudulent financial reports.
Percepatan Pemulihan Ekonomi Pasca Pandemi Covid-19 Melalui Investasi Pasar Modal Syariah Ahmad Agus Hidayat; Achmad Fageh; Siska Arie Novita; Elissa Qathrunnada; Fahmi Akhyar Al Farabi
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3534

Abstract

The purpose of this research is to explore and examine the strategies being pursued to achieve economic recovery after the Covid-19 pandemic through the Islamic Capital Market Investment sector. The qualitative research method used in this study through a descriptive approach. While the analysis was used by conducting a deeper discussion based on the information obtained. The research results obtained are aimed at accelerating economic recovery after the Covid-19 pandemic by strengthening the Islamic economic and capital market system, strengthening public literacy regarding investment, increasing public trust in Islamic capital market products, and strengthening regulations on Islamic capital markets.
Analisis Pengaruh Kinerja Keuangan Daerah terhadap Pertumbuhan Ekonomi di Provinsi Sulawesi Selatan Rezkia Rezkia; Zikra Supri; Riyanti Riyanti
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3213

Abstract

The purpose of this study was to determine the regional financial performance and economic growth of South Sulawesi Province from 2012 to 2021 because the success of a local government in regulating and funding its area can be seen from its financial performance and economic growth described in Law of the Republic of Indonesia Number 9 of 2015. The method used in this study is a quantitative method using secondary data. In producing the information in this study, ratio measurements were used. There are 3 ratios used, namely the independence ratio, the fiscal decentralization ratio, and the last is the PAD Effectiveness ratio. The results of this study are known that the ratio of independence has no effect and is significant on economic growth, on the ratio of fiscal decentralization with the same result that the ratio of independence has no effect and is significant on economic growth, while the ratio of effectiveness of PAD produces different results, namely the ratio of effectiveness of PAD has an effect and significant to economic growth.
Problematika Penumpukan Realisasi Anggaran di Akhir Tahun : (Studi Kasus di IAIN Sultan Amai Gorontalo) Sri Dewi Yusuf; Siti Muthi’ah
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3345

Abstract

This study aims to identify problems with the accumulation of budget realization at the end of the year at IAIN Sultan Amai Gorontalo. The method used is a qualitative method. The analytical tool used in this research is thematic analysis. The method chosen to recruit informants was expert analysis. Data collection procedures in qualitative research include interviews and documentation. The results showed that there were three main points of discussion that led to a buildup in the realization of the expenditure budget at the end of the year at IAIN Sultan Amai Gorontalo, namely budget planning, budget execution, and the quality of human resources. Good planning includes the preparation of detailed activities and budgets, the absence of blocked budgets and the absence of additional budgets determines the timely withdrawal of funds. While good implementation will depend on good planning too, if a budget plan is well structured and of good quality, then the implementation will also run effectively and efficiently. Likewise with the quality of competent human resources is one of the factors in achieving an organizational goal.
Qanun of Islamic Financial Institutions Implementation and Cooperatives Responses: Experience from Aceh Khairil Umuri; Teuku Muhammad Syahrizal; Hendra Halim; Junia Farma
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3387

Abstract

Implementing Qanun No. 10 of 2018 concerning Islamic Financial Institutions requires that every financial institution in Aceh must operate according to sharia principles. Cooperatives, a financial institution in Aceh, are also required to convert into sharia cooperatives. In the journey of becoming a sharia cooperative, several obstacles are faced. So, this study wants to analyze how the readiness of cooperatives in Aceh to convert into sharia cooperatives. The research uses a qualitative approach with descriptive analysis in the form of a field (filed research). The results found, firstly, several obstacles faced by cooperatives in the conversion process, such as a lack of understanding of cooperative management towards LKS qanuns, lack of support from local governments, burdensome changes to AD/ART, and the lack of cooperative DPS. Conversion process activities can be carried out by changing AD/ART according to sharia legality, changing managerial, IT and contract systems according to sharia, and providing understanding to cooperative management and members about sharia cooperatives. In addition, training and socialization regarding sharia cooperatives are also needed, as well as encouraging religious activities. So to support the conversion process, support from all related parties is needed, such as the Cooperatives and SMEs service, the Aceh Aceh Sharia Council (DSA), and the cooperative.
- Pengaruh Bank Indonesia Rates dan Federal Fund Rates terhadap Indeks Harga Saham Gabungan di Bursa Efek Indonesia Abdul Manap; Rini Yulia Sasmiyati; Norman Edy; Mustangin Mustangin; Mohamad Ramadhan Agung Nugroho
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3399

Abstract

The purpose of this study was to determine the effect of Bank Indonesia Rates (BI Rates) and Federal Fund Rates. This study used secondary data, especially data from Bank Indonesia and The Federal Reserve. This data is time series data (monthly) from December 2020 to December 2022. Data analysis used multiple regression because there were two or more independent variables. In this classic assumption or regression assumption test, there are four assumption tests that must be fulfilled in the regression analysis, namely the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. In testing, Bank Indonesia Rates and Federal Fund Rates have significant and simultaneous effect on the IDX Composite. The coefficient of determination of R Square was 0.589 or around 58.9%. It can be concluded that these figures indicate that the BI Rates and Federal Fund Rates have a contribution in explaining the variation of the IDX Composite variable of 58.9% while the remaining 41.1% is influenced by other variables, this illustrates the implementation of monetary policy which is still expansive.
Strategies for Improving the Competitiveness of MSMEs through the Utilisation of Information and Communication Technology Arjang Arjang; Sutrisno Sutrisno; Riko Mersandro Permana; Ratih Kusumastuti; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3405

Abstract

The purpose of this study is to identify factors that influence the use of ICT by MSMEs, analyse the effect of ICT use on the competitiveness of MSMEs, and develop appropriate strategies to improve the use of ICT by MSMEs. This research is qualitative in nature. Data collection techniques include listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. This study found that ICT utilisation can be an important strategy in improving the competitiveness of MSMEs. In its utilisation, MSMEs can utilise ICT to improve efficiency and effectiveness in business management, expand their market, and improve brand and product promotion more efficiently and effectively. The government and private sector need to play an active role in providing adequate access and technology infrastructure, providing training and guidance for MSMEs, as well as providing online platforms and encouraging collaboration between MSMEs
Implementation of Information Technology in Human Resource Management Soegeng Wahyoedi; Suherlan Suherlan; Syamsu Rijal; Hizbul Khootimah Azzaakiyyah; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3407

Abstract

This research aims to discuss the implementation of information technology in HR management by adopting the theory of Technology Acceptance Model and Diffusion of Innovation. This research is qualitative in nature by reviewing relevant literature. Data collection techniques included listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The results of this study show that the use of information technology can provide various benefits for HR management, such as increasing efficiency, accelerating the decision-making process, and reducing operational costs. The results of this study are also expected to provide added value in decision making for companies in managing their HR.
The Role of Emotional Intelligence in Effective Leadership: A Review of Contemporary Research Muhammad Ade Kurnia Harahap; Sutrisno Sutrisno; Devin Mahendika; Suherlan Suherlan; Abu Muna Almaududi Ausat
Al-Buhuts Vol. 19 No. 1 (2023): 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.v19i1.3429

Abstract

The purpose of this study is to understand the role of emotional intelligence in effective leadership more comprehensively and deeply. This research is qualitative in nature. Data collection techniques included listening and recording important information to conduct data analysis through data reduction, data display, and conclusion drawing. The findings of this study conclude that emotional intelligence plays an important role in effective leadership. Leaders who have good emotional intelligence will be better able to manage themselves and others, manage conflict, make wise decisions, and provide appropriate support and motivation to their employees.

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