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Analisis Semiotika Ayat Akuntansi Dalam Al Qur’an Mustamin, Asyraf; Sudirman, Sudirman
Al-Buhuts Vol. 16 No. 2 (2020): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

This study discusses accounting in Islam in the semiotic analysis of the Qur'an. As for the motivation that drives the choice of this problem, accounting has so far been only seen as a means of satisfying the financial satisfaction of the owners of capital, even though there are many verses of the Al-Qur'an that discuss much more about accounting in Islam. Islam is sourced from the Al Qur'an Al Karim in verses that talk a lot about things and the Al Qur'an. Analysis of the verses of the Qur'an which contain the idea of Islamic accounting needs to be analyzed from various disciplines of the Qur'an and linguistics of the Qur'an. Semiotics is an Islam that discusses signs and markers in communicating. In studies and research to apply how semiotic theory is applied to try to analyze the linguistic signs of accounting in the Al-Qur'an. The concept of Islamic accounting in the Al-Qur'an uses symbolic significance which is a world of text meaning with a natural sign which is part of the physical world which is used as a means of deliberate and conscious communication spontaneously and unintentionally in responding to stimulation. Symbols, signs, signs, symbols are parts of the elements of signs and markers that are used in the Al-Qur'an to show the meaning of Accounting in the Qur'an. All of the above from the symbol and significance of signs and markers are indisputable signs of Islamic accounting.

Boosting Customer Growth: The Impact of Service Excellence and Product Quality at Bank Muamalat KCP Gowa, South Sulawesi Wati, Mirna; Mustamin, Asyraf; Supriadi, Supriadi; Nur, Awal
Likuid Jurnal Ekonomi Industri Halal Vol 4, No 2 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i2.35319

Service excellence and product quality are two factors that can affect customer satisfaction. Customer satisfaction will drive customers' growth. For example, customers who are satisfied with the services or products offered will promote Islamic banking products/services to others, which will affect the growth in the number of customers. The purpose of this study was to determine the effect of service excellence and product quality on customer growth at Bank Muamalat KCP Gowa. The number of samples in this study were 100 respondents, using a quantitative approach. The data collection technique used a questionnaire, and the sample calculation technique used the slovin formula. The results of this study indicate that the sig. value of 0.000 < 0.05 and the t-count value of 5.146> t-table 1.983 for the service excellent variable and the value of 0.008 t-table 1.983 for the product quality variable. Furthermore, the value of 0.000 < 0.05 and F count of 40.856 > F table of 3.090 were obtained. The implication of this research shows the excellent service quality enhances customer growth, as well as the high product quality improves customer growth. The excellent service and product quality provided will create satisfaction for customers to recommend to others and support the growth of the number of customers at Bank Muamalat KCP Gowa.

The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks: The Influence Of Earning Management On Capital Structure Through Firm Size As An Intervening Variable In Sharia Commercial Banks Israeni, Israeni; Yudih, Sudirman; Mustamin, Asyraf
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 2 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i2.52836

The study aims to analyze the impact of profit management on the capital structure through the size of the company as an intervening variable on the Sharia General Bank (BUS). The data used in this study is secondary data, with panel data models over nine years, from 2019 to 2023. The research data was analyzed using the path analysis method (path analysis) with the help of SMART-PLS software version 3. The results of the research showed that profit management had a positive and significant influence on the capital structure of the BUS, profit management has a positive influence and significant effect on the size of the company in the Sharial General Bank, company size did not have a significant impact on the structure of capital in BUS, and indirectly profit management did not influence the structures of capital through the company size at BUS.

The Influence of Motivation and Leadership Style on Employee Performance Through Work Environment as an Intervening Variable (Study at BTN KC Syariah Makassar) Asniar, Asniar; Gani, Nuraeni; Mustamin, Asyraf
Study of Scientific and Behavioral Management Vol 5 No 4 (2024): Work Life Balance
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ssbm.v5i4.52525

In Indonesia, there are still many jobs related to the quality of human resources that need to be improved, which currently as many as 55% have low education and limited skills, as evidenced by the World Bank Human Capital Index 2023 report which places Indonesia at 130th out of 199 countries, as well as the EQ ranking which is ranked sixth in ASEAN. In this case, we will assess how far the influence of motivation and leadership style on employee performance through the work environment as a benchmark for assessing the job performance of each employee. This study uses a quantitative approach. The population in this study was 35 people. The data collection technique in this study used a questionnaire. The data obtained were then processed using SPSS 21. The results of this study indicate that Motivation, Leadership Style and work environment partially do not have a significant effect on employee performance. In addition, the results of the study also show that motivation and leadership style partially have a significant effect on the work environment. As for the results of the study, motivation and leadership style do not have a significant effect on performance with the work environment as an intervening variable

Stability Analysis of Islamic Banks Using The RGEC Method Against The Risk of Financial Distress as a Pillar of The Halal Economy in Indonesia Nur Ali, Nurfadilla; Mustamin, Asyraf; Kamaruddin; Tamrin, Saenal
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 2 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i2.48235

This study aims to analyze the effect of the health level of Islamic Banks as measured by the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the possibility of financial distress. The background of this research is based on global economic uncertainty during the 2019-2023 period and the increasing Non Performing Financing (NPF) and BOPO ratios at Islamic Banks, which indicate potential vulnerability to financial distress. This research uses a descriptive quantitative approach with purposive sampling technique of Islamic Commercial Banks listed on the Indonesia Stock Exchange for the period 2021-2024. The data analysis technique includes ranking the RGEC ratio, classical assumption test, and multiple linear regression analysis with the help of SPSS 22 software. The results showed that simultaneously, all RGEC components had a significant effect on financial distress with an F value of 11,596 and a significance of 0.000 and an adjusted R² of 0.672. Partially, the Risk Profile variable measured through NPF (p = 0.012) and FDR (p = 0.002), as well as the Capital variable (CAR) with a significance of 0.000 have a positive and significant effect. Meanwhile, the Good Corporate Governance and Earnings variables (ROA, ROE, and NOM) did not show a significant effect. Thus, it can be concluded that although simultaneously RGEC affects financial distress, partially only Risk Profile and Capital have a significant influence. This finding underscores the importance of strengthening financing risk management and capital in maintaining the financial stability of Islamic banks amid economic dynamics. The implication of this research is as one of the information tools in general for related parties and especially for Islamic bank companies listed on the IDX to maximize risk management, capital strength, managerial strategies, and policy improvements.

The Influence of Asset and Liability Management on Dividend Policy and Firm Value of Listed Banking Companies in the Indonesia Stock Exchange Yudih, Sudirman; Mustamin, Asyraf
Jurnal Ilmiah Akuntansi Peradaban Vol 10 No 1 (2024)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v10i1.44853

This study aims to examine the effect of asset and liability management on dividend policy and Firm value of listed banking companies in the Indonesia Stock Exchange. This study used panel data from banking statistics reports and annual IDX statistics. This research used Structural Equation Model as the data analysis. The results of the study found that, asset management has a positive and significant effect on dividend policy and firm value. Meanwhile, liability management has a negative and insignificant effect on dividend policy. and company value.

Boosting Customer Growth: The Impact of Service Excellence and Product Quality at Bank Muamalat KCP Gowa, South Sulawesi Wati, Mirna; Mustamin, Asyraf; Supriadi, Supriadi; Nur, Awal
Likuid Jurnal Ekonomi Industri Halal Vol. 4 No. 2 (2024): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v4i2.35319

Service excellence and product quality are two factors that can affect customer satisfaction. Customer satisfaction will drive customers' growth. For example, customers who are satisfied with the services or products offered will promote Islamic banking products/services to others, which will affect the growth in the number of customers. The purpose of this study was to determine the effect of service excellence and product quality on customer growth at Bank Muamalat KCP Gowa. The number of samples in this study were 100 respondents, using a quantitative approach. The data collection technique used a questionnaire, and the sample calculation technique used the slovin formula. The results of this study indicate that the sig. value of 0.000 < 0.05 and the t-count value of 5.146> t-table 1.983 for the service excellent variable and the value of 0.008 t-table 1.983 for the product quality variable. Furthermore, the value of 0.000 < 0.05 and F count of 40.856 > F table of 3.090 were obtained. The implication of this research shows the excellent service quality enhances customer growth, as well as the high product quality improves customer growth. The excellent service and product quality provided will create satisfaction for customers to recommend to others and support the growth of the number of customers at Bank Muamalat KCP Gowa.

THE ROLE SHARIA PEER TO PEER LANDING SUPPORTS HALAL INDUSTRY Trimulato, Trimulato; Mustamin, Asyraf; Syarifuddin, Syarifuddin
Asian Journal of Islamic Economic Studies Vol. 1 No. 1 (2024): AICOS: Asian Journal Of Islamic Economic Studies
Publisher : Fakultas Ekonomi dan Bisnis Islam IAIN Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/aicos.v1i01.3542

The development of the Sharia financial industry is growing, and the types of products offered are increasingly varied and become people's choices, like present Sharia fintech. The Sharia financial industry is growing the halal industry too and gaining global recognition. Halal industry encouraged grow through access capital, and other support Islamic financial institutions. The role Sharia fintech can work to develop halal industry. Research purposes is to determine development the growth sharia fintech, and development halal industry. As well as outlining form of role sharia fintech supporting halal industry. Research methods are qualitative methods with library research. Secondary data sources are used, including the Financial Services Authority (OJK), National Committee Sharia Economics and Finance (KNEKS), LPPOM MUI, and other sources. The data collection technique used library-relevant sources and research theme. The analytical technique used is descriptive qualitative, describing the development, sharia fintech, the halal industry, and the role of sharia fintech in the halal industry. Sharia fintech Peer to Peer Landing (P2P) assets fell -12 percent, and players fell 12 percent. Certified halal products 2021 grew 2,531.49 percent. Spending on halal industry food sector is 77.23 total other halal industries. The role of Sharia fintech is to support the halal industry; funding business development is provided. The role sharia fintech synergize in assisting and marketing products for industry to get financing. Sharia fintech can synergize with assistance and product marketing for the halal industry to obtain financing. The role of sharia fintech in supporting the real sector, especially for the halal industry business with the service excellence it has.

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