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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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The Role of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Company Size on Profitability Nuramal, Nuramal; Amin, Asbi; Mispa, Sitti
Al-Buhuts Vol. 20 No. 1 (2024): 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.v20i1.4870

Abstract

The aim of this research is to determine the influence of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and company size on the profitability of banks listed on the Indonesia Stock Exchange for the 2019-2023 period. The population of this research is banking companies listed on the Indonesian Stock Exchange within the research period (2019 to 2023). as many as 42 banks. Sampling used purposive sampling. Based on these sample criteria, the number of samples that meet the criteria for use in this research is 50 financial reports from 10 companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The econometric model used is a panel data regression analysis model using Eviews 12 The research results found that the Capital Adequacy Ratio (CAR) had a positive and significant effect on profitability, while the Loan to Deposit Ratio (LDR) and company size did not have a positive and significant effect on profitability.
Islamic Banking Company Value Through Capital Adequacy, Problematic Financing and Efficiency Amin, Asbi; Sulfati, Andi Sulfati
Al-Buhuts Vol. 20 No. 2 (2024): 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.v20i2.5909

Abstract

The purpose of this study is to examine the effect of capital adequacy, non-performing financing and efficiency on the value of companies in Islamic banking listed on the Indonesia Stock Exchange. registered with the Financial Services Authority (OJK). The population used in this study is Indonesian Sharia Commercial Banks (BUS) which are registered with the Financial Services Authority (OJK). The sampling technique in this study is non-probability sampling with purposive sampling technique. The analysis method used in this study is a quantitative data analysis method using the panel data regression method. The analysis was carried out by processing data through the Econometric Views (Eviews) program. The results of this study found that capital adequacy (CAR) had a positive and significant effect on the Company's value, while non-performing financing (NPF) could not have an effect on the Company's value and efficiency (OEOI) could not have an effect on the Company's value.
Pengenalan Dan Pelatihan Laporan Keuangan Bumdes Di Desa Galesong Baru Kabupaten Takalar Amin, Asbi; Yusuf, Marwah; Astuti, Niken Probondani
LOSARI: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2019): Juni 2019
Publisher : LOSARI DIGITAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53860/losari.v1i1.10

Abstract

Komitmen pemerintah sangat tinggi untuk mendorong kesejahteraan masyarakat desa. Salah satunya dengan menggelontorkan miliaran rupiah ke desa dalam bentuk dana desa. Dengan dana desa tersebut, banyak potensi ekonomi masyarakat desa yang bisa ditingkatkan sehingga tentu saja butuh penguatan lembaga. Salah satunya pembentukan Badan Usaha Milik Desa (BUMDes), yang diharapkan bisa memfasilitasi masyarakat dalam pendanaan, membantu pembinaan usaha, juga membantu memfasilitasi pemasaran produk milik warga. Desa Galesong Baru merupakan salah satu desa yang mendapatkan bantuan dana. Permasalahan yang dihadapi BUMDes adalah pengetahuan pengelola mengenai laporan keuangan masih terbatas. Solusi yang ditawarkan antara lain (1) mengadakan sosialisasi mengenai BUMDes (2) pelatihan pembuatan laporan keuangan
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.
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.
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