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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 198 Documents

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Pengaruh Implementasi Total Quality Management Terhadap Kinerja Karyawan Pada PT. PLN (Persero) Cabang Gorontalo Mahfiza Mahfiza
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui seberapa besar pengaruh Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan survey. maka yang menjadi sampel pada penelitian ini adalah seluruh karyawan yang terkait dengan penerapan TQM sebanyak 40 orang yang meliputi keseluruhan bagian pelayanan dan administrasi, didalamnya melingkupi Keuangan dan Akuntansi, bagian yang membidangi transaksi energy listrik,bagian jaringan dan bagian pembangkitan pada PT.PLN Cabang Gorontalo. Hasil Penelitian menunjukkan bahwa Penerapan Total Quality Management (X) yang meliputi : Fokus pada Pelanggan (X1), Perbaikan proses berkesinambungan (X2) dan Keterlibatan dan Pemberdayaan Karyawan (X3) secara simultan berpengaruh positif dan signifikan terhadap Kinerja Karyawan pada PT. PLN Cabang Gorontalo. Sebesar 67,4%. , dan selebihan 32,6% dipengaruhi oleh variabel lain yang belum diteliti, misalnya kesatuan tujuan, kerjasama tim, obsesi yang tinggi terhadap kualitas, pendekatan ilmiah dalam pengambilan keputusan dan pemecahan masalah.

Persentuhan Filantropi Islam dan Budaya Lokal: (Studi Terhadap Tradisi Pogogutat Suku Mongondow di Sulawesi Utara) Muhibbuddin Muhibbuddin
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Pogogutat culture in the Mongondow tribe in North Sulawesi is one of the local wisdoms in Indonesia which is loaded with various meanings. This cultural presence is in contact with community activities whose purpose is to improve the quality of life of the people. Practically, the tradition of pogogutat is carried out simultaneously by the community if there is one person holding a celebration in the form of providing assistance in the form of material, energy and thoughts. Pogogutat culture among the Mongondow people can be understood among others as a form of an identity as a Muslim community that has the character of ta'awun (please help), helping each other in order to spread the symbols of Islam as part of religious advice. This tradition has a close relationship with the concept of Islamic philanthropy in this case can be interpreted as a movement, both carried out by individuals and groups with the aim of improving the quality of life of society through a "culture of giving".

Studi Perilaku Wajib Pajak Usaha Mikro Kecil Menengah di Kabupaten Gorontalo Utara Afriana Lomagio
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This research was conducted to analyze the behavior of UMKM Taxpayers in North Gorontalo District. The results of this study are expected to provide input and develop research in the field of accounting, especially in the field of taxation and behavioral accounting. This research uses descriptive qualitative method. There are four informants who were selected based on the criteria of the researcher. Meanwhile, the data collection is completed by using the unstructured interview method. The results showed that the willingness of informants to register as taxpayers was driven by regulatory demands. In other side, the implementation of the Self Assessment System has not been fully implemented by the UMKM Taxpayer. This is not only by the lack of knowledge of taxpayers, as well as the condition of taxpayers living in North Gorontalo Regency which is The central of Tax office is quite far from Gorontalo City, it makes taxpayers take another account material that must be sacrificed rather than those issued to fulfill tax obligations.

Penerapan SIMDA Dan Pengaruhnya Terhadap Kepuasan Pengguna Jasa Informasi Akuntansi Parmin Ishak
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The purpose of this research to the amounts of the influence of the application of simda users against satisfaction accounting seen from the guidebook , software , his database system , located to organizations a device the regions in Kabupaten Boalemo with a population of a number of 43 people consisting of all financial operators OPD Boalemo with quantitative research methods have, as for data collection techniques to mensurvey research locations and use of the questionnaire was as the tools and in kevalidtan test data in application of sports use spss v.24 with the methods of multiple regression analyst .As for the result of the study them shows that the guidebook had a negative and insignificant against satisfaction accounting users , in contrast to the software which influence positive and significant impact on accounting users , but distinct again with a database that gives a positive influence and insignificant to users.

Determinan Struktur Modal Pada Perusahaan Sub Sektor Kosmetik yang Go Publik di Bursa Efek Indonesia Ariawan Ariawan; Vebriyanti Dudu
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Penelitian ini bertujuan untuk mengetahui determinan struktur modal Pada Perusahaan Sub Sektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia periode tahun 2013-2018. Metode kuantitatif dengan Teknik analisis data mengunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa determinan struktur modal pada perusahaan Sub Sektor kosmetik adalah Profitabilitas sedangkan Ukuran Perusahaan bukan determinan struktur modal pada perusahaan Sub Sektor kosmetik Yang Terdaftar Di Bursa Efek Indonesia periode tahun 2013-2018.

Pengaruh Pengetahuan Dewan Terhadap Pengawasan Anggaran pada Sekretariat Dewan Perwakilan Rakyat Daerah Kota Gorontalo Mahfiza Mahfiza
Al-Buhuts Vol. 14 No. 02 (2018): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine the effect of the board's knowledge of budget oversight at the Gorontalo City DPRD Secretariat. The method used to analyze the data in this research is simple regression. In testing hypotheses that use regression analysis requires that the data analyzed be at least interval scale data. The results of the study indicate that the knowledge of board members has a significant effect on budget oversight.

Mitigasi Banjir ROB Perspektif Ecopreneur Muslim Muh Izza
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Purpose of this research is to explore the effectiveness of Muslim ecopreneur-based ROB flood mitigation in Pekalongan sub-district, north of Pekalongan city. Environmental based mitigation is very urgent because the environment is a vital element of life. The object of this research is small, medium and large entrepreneurs in 7 villages. This study uses the Community Base Research (CBR) approach through qualitative descriptive analysis by sampling 42 Muslim entrepreneurs. The results of the study show that ROB flood mitigation in North Pekalongan District of Pekalongan City through 3 mechanisms, namely (1) survival mitigation, by renovating buildings ( 2) relocation mitigation, for entrepreneurs who don't need adaptation and (3) balance mitigation, by reducing their business activities because there are business concerns. The effectiveness of ecopreneur-based ROB flood mitigation in North Pekalongan District through 2 mechanisms, (1) structural mechanism, by engineering bureaucratic basis technicians (2) non-structural mechanism by making a regulation, regulation or policy.

Pengaruh Penerapan Standar Pelayanan Terhadap Minat Pembiayaan Produk BSM Implan Di Bank Syariah Mandiri Cabang Gorontalo Sofhian Sofhian; Nur Shaffitri Hudodo
Al-Buhuts Vol. 15 No. 1 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study aims to determine and analyze the effect of Service Standard Implementation (Self Appearance, Knowledge of Banking Products & Services, Standards to Communicate with Customers) to the Interests of BSM Implant Financing in Gorontalo Branch Syariah Mandiri Bank partially. And to find out and analyze the influence of the application of service standards (Self Appearance, Knowledge of Banking Products & Services, Standards for Communicating with Customers) on the Interest of BSM Implant Financing in the Bank Syariah Mandiri Gorontalo Branch simultaneously.This type of research is quantitative research. The population in this study were BSM Implan customers who were doing installments in the 2018 period. And the sample was 70 customers obtained from the BSM Implan 2018 installment customer population. The data collection method was the questionnaire method. This study uses a multiple regression analysis method. And has a significant level of 0.05.From the results of the partial test the self-appearance variable did not significantly influence the interest in financing BSM Implants in the Gorontalo's branch. The testing between knowledge variables of banking products and services to interest in BSM Implan financing showed that the knowledge of banking products & services had a positive and significant effect on interest BSM Implan financing at the Bank Syariah Mandiri branch of Gorontalo. The partial test results between the standard variables communicating with customers towards the interest of BSM Implan financing show that the standard variable communicating with customers does not have a significant effect on interest in financing BSM Implan in the Bank Syariah Mandiri branch. From the results of simultaneous testing (f test) between independent variables namely Self-Appearance, Knowledge of Products & Services, and Communicating with customers on the dependent variable namely interest in BSM Implant financing shows that simultaneously, independent variables, namely the Implementation of Service Standards (Self-Appearance, Knowledge of Banking Products & Services, Standards for Communicating with Customers) affect the dependent variable namely the interest in financing BSM Implants at the Bank Syariah Mandiri branch of Gorontalo. The determination coefficient shows the magnitude of the influence of the implementation of service standards on the interest in financing BSM Implan products to the Syariah Branch of Gorontalo branch of 0.392 or 39.2% and the rest is influenced by other factors.

The Implementation of SAK ETAP to The Financial Report of SMEs Nur Fani Arisnawati
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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.

Analisis Perbedaan Kinerja Keuangan Bank Umum Milik Negara Konvensional dan Bank Umum Syariah di Indonesia Sri Yunawati
Al-Buhuts Vol. 15 No. 2 (2019): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

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.

Page 5 of 20 | Total Record : 198

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Bakri

Contact Email
bakri@iaingorontalo.ac.id

Phone
+6281354775599

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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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Home Page

OAI Link

Editorial Team

Contact

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

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

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