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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Economic, Public, and Accounting (JEPA) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Annals of Management and Organization Research LOSARI: Jurnal Pengabdian Kepada Masyarakat Al-Buhuts (e-journal) Contemporary Journal on Business and Accounting Journal of Training and Community Service Adpertisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Advances in Managerial Auditing Research Celebes Journal of Community Services
Amin, Asbi
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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Ease and Risk Perception: Interest in Using Sharia Digital Payments, and the Users' Attitude Consequences Latief, Fitriani; Suriyanti, Suriyanti; Amin, Asbi; Mahmud, Amir; Firman, Ahmad; Dirwan, Dirwan
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 11 No 2 (2024): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v11i2.50219

Abstract

This study explores the unique role of Sharia compliance in shaping user behavior toward digital payment systems, focusing on the Islamic digital-payment platform. It aims to examine how perceived convenience, and perceived risk influence attitudes and interests in adopting Sharia-compliant digital payments. Using a quantitative approach, the research targets the users of LinkAja Sharia, Indonesia, employing purposive judgment sampling resulting in 150 response rates. Data were analyzed through Structural Equation Modeling Partial Least Square (PLS- SEM). The findings indicate that perceived convenience and perceived risk significantly and positively affect both attitudes and interest. Moreover, attitudes mediate the relationship between these perceptions and interest. The study underscores how aligning financial technology with Islamic principles adds trust and appeal, offering valuable insights for developers aiming to integrate ethical and religious values into fintech innovations for Muslim markets, and global endeavors.
Penguatan Komunitas Lokal Melalui Pemasaran Digital Dan Literasi Keuangan Untuk Mendukung Pariwisata Berkelanjutan L, Fitriani; Firman, Ahmad; Nianty, Dara Ayu; Amin, Asbi; Rasdi, Rasdi; Dirwan, Dirwan; Irawati, Arwita; Basri, Basri; Khaeran, Muh. Isnan
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2699

Abstract

Desa Lapeo di Kecamatan Campalagian, Kabupaten Polewali Mandar, memiliki potensi pariwisata lokal yang besar, baik dari segi keindahan alam maupun kekayaan budaya. Namun, potensi ini belum sepenuhnya dioptimalkan karena masih rendahnya kapasitas kelembagaan desa, khususnya Badan Usaha Milik Desa (BUMDes) dalam aspek pemasaran digital dan literasi keuangan. Program pengabdian ini bertujuan untuk memperkuat kapasitas BUMDes Lapeo Paindo dalam dua aspek strategis: (1) pemasaran digital yang efektif untuk memperkenalkan potensi wisata dan produk lokal desa kepada pasar yang lebih luas, dan (2) literasi keuangan yang memadai untuk memastikan pengelolaan usaha yang sehat, akuntabel, dan berkelanjutan. Pendekatan yang digunakan adalah pelatihan partisipatif, pendampingan teknis, serta penyusunan strategi pemasaran dan pencatatan keuangan sederhana berbasis digital. Luaran yang ditargetkan dari program ini mencakup: (1) peningkatan pemahaman dan keterampilan pengelola BUMDes dalam pemasaran digital (melalui media sosial, katalog daring, dan platform promosi wisata), (2) modul literasi keuangan dan template laporan keuangan sederhana untuk BUMDes. Diharapkan, kegiatan ini tidak hanya memperkuat kelembagaan ekonomi desa, tetapi juga mendorong tumbuhnya ekosistem pariwisata berkelanjutan yang berbasis pada kekuatan komunitas lokal.
The Influence of Environmental Management Accounting and Environmental Performance on Company Value with Environmental Disclosure as an Intervening Variable: Manufacturing Companies in the Food and Beverage Subsector Listed on the IDX for the 2023 Period Abas, Muhammad Rizal; Jamali, Hisnol; Amin, Asbi
SIMAK Vol. 23 No. 01 (2025): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v23i01.622

Abstract

This study aims to determine and test the effect of environmental management accounting and environmental performance on company value by using environmental disclosure as an intervening variable in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2023 period. Data collection utilizes secondary data obtained from financial reports and sustainability reports accessed through www.idx.co.id specifically within manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The population is 95 food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange. With samples taken as many as 38 observation samples, with the analysis tool using smartpls.4. The results of the study indicate that environmental management accounting has a negative and insignificant effect on company value, environmental performance has a negative and insignificant effect on company value, environmental management accounting has a negative and insignificant effect on environmental disclosure, environmental performance has a positive and significant effect on environmental disclosure, environmental disclosure has a positive and insignificant effect on company value, environmental disclosure cannot be a mediating variable.
Prinsip Etika Profesi Akuntan : Persepsi Mahasiswa Rinaldy, Syiar; Amin, Asbi; Shalsabila, Aisyah
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 2 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i2.231

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan gender, tingkatan, prestasi dan pengalaman kerja. Pendekatan penelitian ini adalah kuantitatif dengan metode komparatif. Pengumpulan data dengan menyebarkan kuesioner via google form (online) kepada responden. Populasi dari penelitian ini adalah mahasiswa jurusan Akuntansi STIEM Bongaya dan sampel menggunakan metode insidential dengan total 100 mahasiswa sebagai responden yang terdiri dari 50 orang semester II dan 50 orang semester VI. teknik analisis Independent Sampel T-test. Hasil penelitian membuktikan bahwa tidak terdapat perbedaan persepsi mahasiswa terhadap prinsip etika profesi akuntansi berdasarkan gender dan pengalaman kerja. Namun terdapat perbedaan signfikan persepsi mahasiswa terhadap prinsip etika profesi akuntan berdasarkan tingkatan dan prestasi.
Nilai Perusahaan dalam Perspektif Syariah: Peran Tata Kelola Islam, Pelaporan Sosial dan Kinerja Keuangan Amin, Asbi; Anwar, Anwar; Ruslan, Ruslan
AkMen JURNAL ILMIAH Vol. 22 No. 1 (2025): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v22i1.5357

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Islamic Corporate Governance (ICG), Islamic Social Reporting (ISR), dan kinerja keuangan terhadap nilai perusahaan pada sektor perbankan syariah di Indonesia. Data yang digunakan merupakan data sekunder yang dianalisis menggunakan pendekatan kuantitatif dengan metode analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa ICG dan kinerja keuangan (profitabilitas) berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara ISR justru berpengaruh negatif dan signifikan. Temuan ini menunjukkan bahwa penerapan tata kelola perusahaan berbasis prinsip-prinsip syariah serta kinerja keuangan yang baik mampu memberikan sinyal positif kepada investor, yang pada gilirannya meningkatkan nilai perusahaan. Sebaliknya, pengungkapan ISR yang belum optimal, tidak konsisten, atau belum sesuai dengan ekspektasi pasar justru dapat ditafsirkan sebagai sinyal negatif, sehingga menurunkan persepsi pasar terhadap perusahaan. Hasil penelitian ini mendukung Teori Sinyal, yang menyatakan bahwa informasi yang disampaikan oleh perusahaan kepada pasar baik berupa indikator keuangan maupun non keuangan berperan penting dalam memengaruhi persepsi investor serta penilaian pasar terhadap nilai perusahaan. Dengan demikian, efektivitas penyampaian sinyal melalui praktik tata kelola syariah, pelaporan sosial, dan profitabilitas menjadi faktor krusial dalam membentuk persepsi dan nilai perusahaan perbankan syariah.
Banking Company Value Through Company Size, Growth Assets and Profitability Amin, Asbi
Al-Buhuts Vol. 21 No. 1 (2025): 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.v21i1.6687

Abstract

This study aims to test the influence of company size,growth assetsand profitability on company value.This type of research is quantitative research. The population used in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period taken from its official website totaling 40. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX). according to the sample selection criteria up to 34. The data collection technique used in this study is documentary research by collecting and studying documents related to the research obtained from the Indonesia Stock Exchange (IDX) or other websites (www.idx.co.id and the company website). financial reports (annual reports) that have been published by the company. This study uses descriptive statistical analysis and multiple linear regression analysis. The results of the study found that company size and asset growth did not have a significant effect on company value, while profitability had a significant effect on company value.
The effect of service quality and shariah compliance on customer loyalty by mediating customer satisfaction Romadhoni, Buyung; Amin, Asbi; Arnida, Arnida
Annals of Management and Organization Research Vol. 7 No. 2 (2025): November
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v7i2.2538

Abstract

Purpose: This research to examine the influence of Service Quality and Shariah Compliance on Customer Loyalty; Service Quality and Shariah Compliance influence customer satisfaction; Customer Loyalty influences Customer Satisfaction; Service Quality and Shariah Compliance towards Customer Loyalty by mediating customer satisfaction. Methodology/approach: This study uses a quantitative descriptive research. Taken from clients of PT Bank Syariah Indonesia KCP Makassar Panakukang with a test estimate of 150 respondents. Results: Service quality, Shariah Compliance and customer satisfaction has a positive effect on customer loyalty; service quality and Shariah Compliance has a positive effect on customer satisfaction; service quality has a positive effect but Shariah Compliance has not effect on customer loyalty through customer satisfaction. Conclusion: Of the seven hypotheses found, six were accepted but one hypothesis was rejected. Limitations: A survey of 150 clients at one branch, which restricts the generalizability of the findings to all customers of PT Bank Syariah Indonesia in Makassar. Contribution: It is hoped that the results of this research can provide information on marketing strategies in sharia practice, especially in improving service quality, sharia compliance, customer satisfaction in increasing customer loyalty.
TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS Amin, Asbi
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i6.746

Abstract

This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.
Islamic Principles in Efforts to Prevent Accounting Fraud Amin, Asbi; Hamid Habbe, Abdul; Wahab, Abdul
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i5.1050

Abstract

Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.
Profit Leveling Actions in Banking in terms of Profitability, Company Size and Capital Structure Amin, Asbi; Hala, Yusriadi; Rinaldy, Syiar
Al-Buhuts Vol. 19 No. 2 (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.v19i2.4273

Abstract

     This study aims to examine the effect of profitability, company size and capital structure on profit leveling practices in the banking sector listed on the Indonesia Stock Exchange for the 2020-2022 period. The type of research used is associative quantitative research. The population in this study is banking companies listed on the Indonesia Stock Exchange during 2020-2022, which is 47 companies. The sampling technique  in this study is using purposive sampling techniques, so that the number of samples in this study is 84 sample data on financial statements of banking companies for the 2020-2022 research period. The data analysis method uses Logistic Regression analysis (logistic regression). The results of the study found that profitability has a positive and  significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Company size has no influence on profit smoothing in banking companies listed on the Indonesia Stock Exchange, Capital structure does not have a significant effect on profit smoothing in banking companies listed on the Indonesia Stock Exchange  
Co-Authors Abas, Muhammad Rizal Abdul Wahab Ahmad Firman Amir Mahmud Anwar Anwar Arnida Arnida Astuti, Niken Probondani Azizah Basmar, Nur Basri Basri Dara Ayu Nianty Darwis Lannai Dewi Sari, Dewi Dirwan Dirwan Febrianti, Nur Anisa Fuada, Nurul Gagaring Pagalung Hala, Yusriadi Hamid Habbe, Abdul Ibrahim Ibrahim Irawati, Arwita Jamali, Hisnol Kara, Muslimin H. Khaeran, Muh. Isnan L, Fitriani Latief, Fitriani Mansyur, Syahrul Mispa, Sitti Nuramal, Nuramal Rahman Pura, Rahman Rasdi Rasdi, Rasdi Rinaldy, Syiar Romadhoni, Buyung Rosida Maedina Agus, Rosida Maedina Ruslan Ruslan Sahidah, Sahidah Shalsabila, Aisyah Sulfahmi , Andi Alfiyyah Suci Sulfahmi Sulfati, Andi Sulfati Suriyanti, Suriyanti Themba, Orfyanny S. Yusuf, Marwah