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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 198 Documents
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Urgensi Lembaga Nirlaba Islam Dalam Pemberdayaan Masyarakat Miskin di Indonesia Bakri Bakri.
Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Penelitian ini mengkaji tentang urgensi lembaga nirlaba islam dalam memberdayakan masyarakat miskin di Indonesia, mengetahui strategi penghimpunan dana zakat, infaq, sedekah, dana kemanusiaan, infaq terikat (CSR), dan tebar hewan kurban yang dilaksanakan oleh lembaga Dompet Dhuafa, mengetahui implementasi sistem manajemen mutu, audit internal, manajemen sumber daya manusia pada lembaga Dompet Dhuafa serta mengetahui kiprah lembaga Dompet Dhuafa dalam aliansi strategis bidang advokasi dan dunia internasional. Dengan menggunakan instrumen pengumpulan data melalui observasi, wawancara, dan dokumentas, dengan teknik analisis data deskriptif dengan cara melaksanakan reduksi data. Pemeriksaan keabsahan data menggunakan teknik triangulasi. Hasil penelitian menunjukkan bahwa pertama, peran lembaga Dompet Dhuafa terbatas pada bidang ekonomi berbasis pertanian, pendidikan, kesehatan, dan pengembangan sosial. Kedua, strategi penghimpunan dana (fund raising ) zakat, infaq, sedekah, dana kemanusiaan, infaq terikat (CSR), dan tebar hewan kurban yang dilaksanakan yaitu : strategi retail, strategi kemitraan korporasi, strategi kerja sama dengan lembaga internasional, strategi digital marketing, banking channel, strategi Mitra Pengelola Zakat, strategi marketing communication, straegi layanan donator, strategi direct marketing, strategi donors relation management, strategi kampanye menggunakan figur dan tokoh publik dan strategi kampanye tematik. Ketiga, sistem manajemen mutu yang diimplementasikan Dompet Dhuafa berbasis ISO 9001 : 2008 yang berada dibawah pengawasan divisi Quality Management System. Keempat, terdapat divisi internal audit yang bertugas membuat analisis dan penilaian di bidang keuangan, akuntansi, operasional, dan kegiatan lainnya melalui pemeriksaan serta memberikan saran perbaikan dan informasi yang objektif tentang kegiatan yang di-review kepada semua tingkatan manajemen. Kelima, manajemen sumber daya manusia Dompet Dhuafa dilakukan oleh divisi Human Capital yang berfungsi untuk melaksanakan recruitment, training and development, industrial relation, dan compensation benefit. Proses rekrutmen SDM dilakukan melalui jalur reguler dan Management Trainee (MT). Rekrutmen reguler dilakukan untuk memenuhi kebutuhan SDM sesuai struktur organisasi. Rekrutmen MT dilakukan untuk tujuan regenerasi amil dengan program training selama delapan bulan, terdiri dari training in class, on the job training, dan ujian. Keenam, kiprah dalam aliansi strategis bidang advokasi berupa bantuan advokasi bagi rakyat kecil yang berada di wilayah konflik dan kiprah di dunia internasional berupa bantuan pangan untuk para pengungsi Suriah, bantuan bagi korban tragedi kemanusiaan di Palestina, di Mesir, dan bencana di Filipina dan negara lainnya
Aplikasi Audit Manajemen Sumber Daya Manusia Pada PT. Indomitra Prima Lestari Makassar Nurhadi Nurhadi
Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

The aim of this research is to analysis the job unity, which handling human resource in order being successful effectively and efficiently; so the staffs being able to upgrade the company performance. This is a kind of quantitative research, by getting sum or collecting data quantification. The method analysis used is a descriptive analysis, in observing the polices taken by the company in human resources management. The result of this research showsthat selection functions, placementand unwell running of development function. The recommendation of this research needs upgrading the company performance effectively and efficiently, by creating the reliable capacity of human resource at all job division in the unity of company organization.
Analisis Sistem Informasi Akuntansi Arus Kas Pada Badan Amil Zakat Nasional (Baznas) Kota Gorontalo Sudirman, Sudirman
Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

This study aims to analyze the Cash Flow Accounting Information System in the National Zakat Agency (Baznas) of Gorontalo City in terms of PSAK 109 of 2009 and ED PSAK 02 revised in 2009. In this study a descriptive analysis of the data obtained. In this study it was found that the cash flow information system in the Gorontalo City National Amil Zakat Agency was in accordance with PSAK 109 in 2008. However, the cash outflow report must refer to the revised PSAK 02 in 2009. However, the recording of cash outflow has not been made yet. As appropriate, because the accounting system for cash outflows must refer to the revised 2009 ED PSAK 02, which is the cash outflow activity is divided into 3 namely operational activities, investment activities and financing activities. While the Gorontalo City Baznas only reports 2 activities, namely operational and investment activities. As for funding activities he reported. In addition, in the process of distributing and reporting financial data such as changes in non-legal funds, reports of changes in assets under management are not presented even though these transactions often occur.
Analisis Perbandingan Reaksi Investor Sebelum Dan Sesudah Pengumuman Indonesia Sustainability Reporting Awards (ISRA) Dwi Yana Amalia Sari Fala; Septy Indra Santoso; Ariska Amanda
Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (682.969 KB) | DOI: 10.30603/ab.v14i01.468

Abstract

The purpose of this research to analyze the reaction of investors, as measuring by differences in abnormal returns and trading volume activity before and after the announcement of Indonesia sustainability reporting awards in 2016. Using purposive sampling method was obtained Sample of research 10 companies with observation for three days before and three days after announcement. The Hypothesis testing used paired sample t-test. Results of the first hypothesis testing show that happen differences abnormal return before and after the announcement of Indonesia sustainability reporting awards but not significant, testing the second hypothesis too shows that are differences in trading volume activity before and after the announcement of Indonesia sustainability reporting awards but not significant.
Analisis Faktor-faktor yang Mempengaruhi Auditor Switching Resmiyati Ansar
Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai factor factor yang mempengaruhi auditor switching. Pengumpulan data menggunakan purposive sampling terhadap perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012 sampai tahun 2016. Sebanyak 29 perusahaan manufaktur yang digunakan sebagai sampel perusahaan. Pengujian hipotesis ini menggunakan regresi logistik Hasil penelitian ini menunjukkan bahwa faktor yang mempengaruhi auditor switching adalah audit tenure. Sedangkan yaitu faktor going concern opinion, perubahan fee audit dan reputasi KAP tidak berpengaruh terhadap auditor switching
Pengaruh Audit Tenure dan Komite Audit Terhadap Kualitas Laba Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2011 Sayuthi Sayuthi
Al-Buhuts Vol. 13 No. 2 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.354 KB) | DOI: 10.30603/ab.v14i01.479

Abstract

This study aims to provide empirical evidence on the effect of audit tenure and audit committee to earning of quality. The research was conducted at a manufacturing company listed on the Indonesia Stock Exchange in 2009-2011. This type of study is a research verificative or hypothesis testing research. The research method used in this research is census and balanced panel data. Target population in this study is a manufacturing company that has complete data for all variables studied. The population of this study is 39 firms which observed periods are 3 years. The data collection techniques using secondary data from financial statements have been audited and published www.idx.co.id obtained from website to the financial statements in the period 2009-2011. The hypothesis is tested by using multiple regression analysis. This result shows that (1) when there is not audit tenure and audit committee, earning of quality is at 95,4% and is not at 100% (2) audit tenure and audit committee simultaneously have negative influence toward earning of quality (3) Audit tenure and audit committee partially has negative influence toward earning of quality.
Pengaruh Karakteristik Perusahaan pada Shari’ah Governace, dan Shari’ah Governance Terhadap Resiko Pembiayaan Yuni Utami; Sofhian Sofhian
Al-Buhuts Vol. 14 No. 01 (2018): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (592.496 KB) | DOI: 10.30603/ab.v14i01.488

Abstract

Penelitian bertujuan untuk mengetahui pengaruh karakteristik perusahaan (struktur kepemilikan, profitabilitas, ukuran perusahaan, leverage perusahaan) pada shari’ah governancedan pengaruh shari’ah governance terhadaprisiko pembiayaan. Shari’ah governance, sebagai mekanisme untuk memastikan kepatuhan prinsip syariah, banyak menjadi perhatian berbagai pihak (regulator, pelaku industri, konsultan dan peneliti). Dengan adanya hal tersebut penelitian ini diharapkan dapat berkontribusi pada bagaimana implementasi shari’ah governance ,dan dampaknya. Model yang dipakai dalam penelitian adalah SEM Partial Least Square (SmartPLS v.3.2.6). Model PLS adalah pemodelan lunak yang kuat yang dapat diterapkan untuk setiap skala data, tidak memerlukan banyak asumsi dan ukuran sampel tidak terlalu besar. Hasil uji model fit menunjukkan bahwa hanya ada tiga variabel yang sesuai untuk mempengaruhi shari’ah governance: struktur kepemilikan, profitabilitas dan ukuran perusahaan. Sedangkan analisis ketiga faktor tersebut hanya dua faktor yang terbukti mempengaruhi shariah governance: struktur kepemilikan dan ukuran perusahaan. Struktur kepemilikan telah menunjukkan pengaruh negatif terhadap penerapan shari’ah governance. Ukuran perusahaan terbukti berpengaruh positif terhadap implementasishari’ah governance . Sementara leverage dan profitabilitas tidak mempengaruhi implementasi shari’ah governance. Shari’ah governancejuga tidak berpengaruhpada risiko pembiayaan
Keadilan Ekonomi di Tinjauan Kesempatan Kerja dan Pengangguran Muhdar Muhdar
Al-Buhuts Vol. 12 No. 1 (2016): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

The economic fairness a country happen, if the needs of all citizens are met. However, that requirement would be difficult to achieve if unemployment is still going on. Unemployment can be a devastating impact on the economy as well as individuals and society that should be addressed in accordance with the types of unemployment such as the type of frictional unemployment, structural,and cyclical. To overcome this problem, first, the government needs to implement fiscal policy by adjusting spending and taxes by the government with the aim to boost aggregate demand so that domestic output and employment increased. Second, the government needs to implement monetary policy by increasing the money supply to lower interest rates and increase the aggregate demand for products and services produced. Besides, it also provides enough jobs to all existing labor force; increase the availability of job information and qualifications needed working world; to provide guidance to the labor force; balancing rules on employment opportunities; avoid discriminatory the use of labor and promotion of based on race or gender; designing of training program to improve the skills and work experience for unemployed the labor force is structurally; the government directly of hired and trained unemployed in the long term structural; provides wage subsidies or tax reductions directly; pay directly or cut taxes to be paid companies that employ groups particularly unfavorable. Wisdom from the supply side; deliberate action by the government to increase the supply of labor, savings and investments to reduce the cost of producing goods and services that aggregate supply curve moves to right. The government directly employing people who are not able to get a job.
Kebijakan Moneter Syariah Luqmanul Hakiem Ajuna
Al-Buhuts Vol. 13 No. 01 (2017): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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Abstract

Keberhasilan ekonomi suatu negara sangat ditentukan oleh tepatnya penentuan kebijakan moneter. Kebijakan ini tercipta atas respon ekonomi mikro yang kemudian dikelola secara makro oleh pemangku kebijakan. Langkah pengambilan kebijakan ini harus sesuai dengan skenario syariah agar ekonomi yang diharapkan pertumbuhannya tersebut mendapatkan berkah sehingga falah yang menjadi tujuan akhir ekonomi segaligus terwujud seiring kebijakan diambil. Kajian secara kepustakaan akhirnya diambil dalam rangka mencari jawaban atas konsep kebijakan moneter yang hakiki ini. Tujuan akhir dari pembahasan kebijakan ekonomi syariah adalah menjaga dan merawat stabilitas ekonomi negara.
Analisis Kinerja Keuangan Koperasi Bina Karya Sudirman, Sudirman
Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.032 KB) | DOI: 10.30603/ab.v14i02.861

Abstract

Penelitian ini bertujuan untuk mengalisis kinerja keuangan koperasi Koperasi Bina Karya di desa Momolia Kecamatan Posigadan Kabupaten Bolaang Mongondow selatan. Koperasi ini bergerak dalam bidang usaha simpan pinjam. Pada penelitian ini menggunakan analisis rasio-rasio keuangan pada laporan keuangan selama tiga tahun terakhir, yakni dari tahun 2012 sampai dengan tahun 2014. Alat analisis rasio keuangan yang digunakan adalah analisis rasio likuiditas, rasio solvabilitas, rasio rentanbilitas, rasio profititabilita. pada penelitian ini ditemukan bahwa secara keseluruhan analisis kinerja keuangan Koperasi Bina Karya Momolia dalam tiga tahun terakhir, dari tahun 2012 sampai dengan 2014 adalah dalam kategori sangat baik.

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