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All Journal Jurnal Manajemen Bisnis Agregat: Jurnal Ekonomi dan Bisnis J-MAS (Jurnal Manajemen dan Sains) BALANCE: Economic, Business, Management and Accounting Journal Mega Aktiva: Jurnal Ekonomi dan Manajemen Amaliah: Jurnal Pengabdian Masyarakat Journal of Health and Nutrition Research
Sitti Zakiah Ma’Mun
Fakultas Ekonomi Dan Bisnis Islam, Universitas Muhammadiyah Kendari
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences

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Expanding Balance Scorecard to Islamic Business Performance Model on Indonesian Muslim Entrepreneurs: Evidence in Southeast Sulawesi La Ode Alimusa Musa; Sitti Zakiah Ma'mun; Abdul Rahman; Ahmad Muhlis Nuryadi
Agregat: Jurnal Ekonomi dan Bisnis Vol. 5 No. 2 (2021)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol5/is1pp78-96

Abstract

The purpose of this study is to determine the dimensions of the business performance of Muslim entrepreneurs in Southeast Sulawesi to running a sustainable and competitive advantage. The specific objective is to find a model of alternative business performance measurement of Muslim entrepreneurs which is the development model of Balanced Scorecard by incorporating the factors of shariah such as worship and lawful approach. The method used in this research is Exploratory Factor analysis. The sampling method is non-probability sampling with 120 samples collected through survey questionnaires. Based on the results of the discussion, it can be concluded that three main factors determine business performance; integrated business strategy factors, internal business targets& encouragement, and Islamic business practice. Thus the integration of the business orientation with the material approach to business practices based on Islamic business principles such as halal product orientation and worship motivation can improve the performance of competitive and sustainable SMEs. Keywords: Balanced Scorecard; Islamic business performance; Muslim entrepreneurs
KAJIAN PENGEMBANGAN MODEL BALANCE SCORECARD UNTUK MENGUKUR DIMENSI KINERJA USAHA MIKRO-KECIL PADAPENGUSAHA MUSLIM DI SULAWESI TENGGARA La Ode Alimusa; Abdul Rahman; Sitti Zakiah Ma'mum
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 02 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i02.1277

Abstract

ABSTRACT   The purpose of this study is to determine the determinants of dimensions (factor) business performance of Muslim entrepreneurs in Southeast Sulawesi in running a sustainable and competitive advantages. The specific objective is to find a model of alternative business performance measurement of Muslim entrepreneurs which is the development model of Balance Scorecard implementation (BSC) by incorporating the factors of shariah (worship and lawful approach). The method used in this research is Exploratory Factor analysis and qualitative analysis. Sampling method is non-probability sampling with sample size of 10 x 12 variables = 120 sample members (Roscue approach in Sugiyono: 2012). Methods of data collection using in-depth interviews and questionnaires as well as secondary data. Based on the the results of research and discussion it can be concluded that there are 3 main factors that form the dimensions of micro-small business performance is integrated business strategy factors, Internal Business Targets & External Encouragement and Islamic Business Practice Factor. these three dimensions can shape the performance of small micro-enterprises in Muslim entrepreneurs in Southeast Sulawesi about 65%. Thus the integration of the business orientation with the material approach to business practices based on muamalah principles in Islam (Halal orientation and worship) can improve the performance of competitive and sustainable SMEs.Keywords                   : Business Performance Dimension, development of BSC model, Muslim EntrepreneursCorrespondence to       : lalimusa@gmail.com, rahmanfisip@gmail.com, stzakiah132@gmail.com
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP PEMBIAYAAN SYARIAH DAN KEUNGGULAN BERSAING UKM DI KOTA KENDARI Sitti Zakiah M
Mega Aktiva Vol 6, No 1 (2017): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.3 KB) | DOI: 10.32833/majem.v6i1.42

Abstract

Penelitian ini bertujuan untuk  (1) menguji dan menganalisis pengaruh faktor internal terhadap keputusan pembiayaan syariah UKM; (2) menguji dan menganalisis pengaruh faktor eksternal terhadap keputusan pembiayaan syariah UKM; (3) mengkaji pengaruh faktor internal dan eksternal terhadap keunggulan bersaing UKM melalui keputusan pembiayaan syariah; (4) mengkaji secara langsung pengaruh faktor internal terhadap keunggulan bersaing UKM; (5) mengkaji secara langsung pengaruh faktor eksternal terhadap keunggulan bersaing UKM. Penelitian ini menggunakan pendekatan kuantitatif.Analisis data dilakukan melalui metode Partial Last Square (PLS). Penentuan sampel dilakukan dengan teknik purposive dengan terlebih dahulu menyeleksi UKM yang melakukan pembiayaan pada bank syariah (Muamalat dan Mandiri), sampel berjumlah 30 responden. Hasil penelitian menunjukan bahwa untuk dapat mengakses pembiayaan dan mendapatkan keunggulan bersaing, maka harus memperhatikan faktor internal antara lain: karakteristik pengusaha,motivasi,integritas dan modal, dan faktor eksternal yaitu: kebijakan pemerintah,teknologi informasi,membangun jaringan,pesaing dan ekuatan sosial budaya. Hasil statistik  menunjukan bahwa motivasi, modal, kebijakan pemerintah dan membangun jaringan berpengaruh signifikan terhadap pembiayaan syariah dan keunggulan bersaing UKM.
ANALISIS EFISIENSI INVESTASI DI PROVINSI SULAWESI TENGGARA PADA PERIODE 2001 - 2013 Indri Hapsari; Sitti Zakiah M
Mega Aktiva Vol 6, No 1 (2017): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.522 KB) | DOI: 10.32833/majem.v6i1.43

Abstract

Tujuan penelitian ini adalah untuk mengetahui  dan  mengukur tingkat efisiensi investasi  yang  ada di Provinsi Sulawesi Tenggara  pada periode 2001 - 2013 dan mengembangkan langkah-langkah kebijakan yang mendukung  masuknya investasi di Provinsi Sulawesi Tenggara. Metode yang digunakan dalam penelitian ini adalah Metode perhitungan Incremental Capital Output Ratio (ICOR) digunakan untuk penilaian tingkat efisiensi investasi  di Provinsi Sulawesi Tenggara Secara matemastis Harrod-Domar   menunjukkan rumus ICOR. Hasil penelitian menunjukan bahwa investasi yang masuk ke Provinsi Sulawesi Tenggara dari periode 2001-2013  masih tergolong tergolong efisienJika dilihat dari  nilai ICOR lag 0 maupun lag 1  masih tergolong cukup efisien  dengan nilai ICOR diantara 3 dan 4 meskipun pada tahun tertentu terdapat nilai ICOR diatas 4 yang menunjukkan kurang efisiennya tingkat investasi dengan koefisien nilai ICOR lag 0  pada tahun 2009 dan 2013 sedangkan  lag  1  pada tahun 2012 dan 2013. Sedangkan berdasarkan metode akumulasi investasi yang menerapkan prinsip rata-rata tertimbangmenunjukkan semakin tidak efisiennya tingkat investasi pada  periode pengamatan  dari  2004-2013, 2005-2013, 2006-2013, 2007-2013,2008-2013masing-masing  menunjukkan nilai  ICOR diatas 4.
PENGARUH PEMBIAYAAN SYARIAH TERHADAP PENGUATAN MODAL UKM DI KOTA KENDARI Sitti Zakiah Ma’Mun; Siti Maesaroh
Mega Aktiva Vol 5, No 1 (2016): April
Publisher : Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.193 KB) | DOI: 10.32833/majem.v5i1.64

Abstract

Small and Medium Enterprises ( SMEs ) have a strategic role in economic development , on the other hand the inability of the SME sector in terms of capital constraints in increasing its production capabilities . Therefore the aim of this study wanted to determine the effect of strengthening the capital of Islamic finance to SMEs .The study site is located in the city of Kendari with a relatively small sample size ( 30 -50 ) are listed on the SME and SME Perindagkop Kendari . Sampling technique using a cluster sampling is sampling based on a predetermined area . with Islamic finance as the dependent variable and the capital structure of SMEs as an independent variable . Regression analysis is used as an analytical tool to determine the relationship and the influence of financing on the capital structure of SMEs , in order to improve the ability of capital ( capital gain ) . Results showed that the Syariah Financing affect the capital structure of SMEs in Kendari .
Aplikasi Pembukuan Keuangan Sederhana bagi Peternak Usaha Ayam Potong di Desa Amoito Kecamatan Ranomeeto Kabupaten Konawe Selatan Indri Hapsari; Sitti Zakiah Ma’mun
Amaliah: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2017): Edisi 2017
Publisher : LP3M, Universitas Muhammadiyah Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.647 KB)

Abstract

Pembukuan Keuangan Sederhana Bagi Peternak Usaha Ayam Potong Di Desa Amoito Kecamatan Ranomeeto Kabupaten Konawe Selatan belum tertib administrasi dalam penyusunan laporan keuangan. Permasalahan yang dialami mitra adalah lemahnya manajemen usaha dalam bidang pencatatan dan pembukuan keuangan dalam mendukung kelancaran produksi ayam potong di Desa Amoito. Tujuan Program ini untuk meningkatkan kemampuan dan pemahaman pembukuan keuangan sederhana bagi peternak usaha ayam potong agar dapat memisahkan pembukuan keuangan pribadi dan keuangan usaha sehingga secara operasional dapat dianalisis penerimaan dan pengeluarannya setiap periode dan sebagai pedoman dalam penyusunana laporan keuangan secara sederhana sehingga dapat memperluas ekspansi usaha secara bersinambungan. Untuk mencapai tujuan dan target perlunya peningkatan kemampuan dan keterampilan pembukuan keuangan sederhana dalam menghadapi permasalahan yang sedang dan yang akan dihadapi beberapa mitra peternak usaha ayam potong di Desa Amoito dengan melakukan metode penyuluhan, pelatihan, pendampingan dan meningkatkan kemampuan untuk tertib administrasi dan melaksanakan pembukuan keuangan pada usaha ternak ayam potong. Setelah adanya kegiatan ini telah memberi pengaruh yang signifikan bagi peternak usaha ayam potong untuk tertib administrasi dalam pembukuan keuangan sederhana.
Exploring Factors Determining the Business Performance of Micro and Small Entreprises: Reality in Indonesian Muslim Entrepreneurs La Ode Alimusa; Sitti Zakiah Ma'mun; Abdul Rahman; Ahmad Muhlis Nuryadi; Sahraman D. Hadji Latif
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v13i2.13930

Abstract

Research aim: This paper aims to identify important influences on the company performance of Muslim business owners in Southeast Sulawesi, Indonesia, using a balanced scorecard development approach incorporating Islamic values and business practices.Design/Methodology/Approach: The research design used a quantitative approach called Exploratory Factor analysis through SPSS. The sampling technique was purposive sampling with 120 samples (Muslim entrepreneurs), with data collected through a survey questionnaire.Research findings: Three significant factors determining the business performance of Muslim entrepreneurs: strategy and internal business processes, business orientation, external stimuli, and Islamic business practices. Approaches to Islamic business practice are critical for improving Muslim entrepreneurs’ company performance.Theoretical contribution/ Originality: This finding is one of the new models of the balanced scorecard theory to measure and improve the performance of Indonesian Muslim entrepreneurs.Practitioner/Policy implication: Integration of business orientation with general approaches and sharia business practices such as halal product orientation and hard work can improve the business performance of Indonesian Muslim entrepreneurs.Research limitation/Implication: This study only investigated the performance of Muslim entrepreneurs in 7 districts/cities in Southeast Sulawesi with a sample of 120 Muslim MSMEs.
Pengaruh Penentu Kompleksitas Struktur Modal Perusahaan Sektor Pertambangan Bursa Efek Indonesia Indriati, Teti; Ma’mun, Sitti Zakiah; Maksar, Muhammad Sofian
J-MAS (Jurnal Manajemen dan Sains) Vol 9, No 1 (2024): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v9i1.1699

Abstract

This study aims to determine the determinants of capital structure complexity in the mining sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. In this study, the factors that determine the complexity of capital structure include indicators of asset structure, company size, profitability, inflation, and interest rates, while the complexity of capital structure includes indicators of the size of the number of capital sources and the level of concentration of capital sources. The number of samples was 52 mining companies collected using purposive sampling technique. This study uses quantitative data obtained from data listed on the Indonesian Stock Exchange (IDX) and the World Bank portal, and uses panel data regression analysis techniques. The findings show that only asset structure has a significant positive influence on the complexity of capital structure, which is measured by the number of capital sources and the concentration of capital sources. Meanwhile, the variables of firm size, profitability, interest rate and inflation have no significant influence on the complexity of capital structure in mining companies.
The Effect of Nutrition Education on Knowledge, Attitudes, and Iron Intake in Adolescent Girls Zakiah, Sitti; Toaha, Aminah; Abri, Nur; Wahyutri, Endah
Journal of Health and Nutrition Research Vol. 2 No. 3 (2023)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jhnresearch.v2i3.174

Abstract

Anemia in adolescent girls is still a health emergency in developing countries, including Indonesia. This is still a priority scale for health management in various countries because it will harm the generation to be born. The education movement is considered very effective and efficient in preventing problems early. This study aimed to determine the influence of education on the knowledge, attitudes, and iron intake of adolescent girls at Public high schools 1 Tanjung Redeb. The research method is an experimental Quasy with a design of two groups Pre-test and Post-test conducted in May-June 2023. 50 research samples were selected in total sampling. Nutritional status is measured using anthropometric tools, and knowledge, attitudes, and food recalls are obtained using questionnaires that have been validated by tests. Independent sample T-test and Paired T-test and Wilcoxson test. The results showed that there was an effect of nutrition education in the intervention group on increasing knowledge (p 0.000) while the control group did not (p 0.100), while attitude did not affect the intervention and control groups respectively (p 0.876) and (p 0.410). Nutrient intake in the intervention and control groups (p 0.709) and (0.143) respectively. There were differences in knowledge after education in the control and intervention groups (p 0.013). Meanwhile, attitudes and iron intake were no different (p 0.722) and (p 0.100) after intervention and control education.
Co-Authors Abdul Rahman Abdul Rahman Abri, Nur Ahmad Muhlis Nuryadi Endah Wahyutri Indri Hapsari Indriati, Teti La Ode Alimusa Muhammad Sofian Maksar Sahraman D. Hadji Latif Siti Maesaroh Toaha, Aminah