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All Journal Jurnal Ilmiah Akuntansi Peradaban Al-Buhuts (e-journal) Likuid: Jurnal Ekonomi Industri Halal Study of Scientific and Behavioral Management (SSBM)
Mustamin, Asyraf
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1096.984 KB) | DOI: 10.30603/ab.v16i2.2035

Abstract

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

Abstract

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

Abstract

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

Abstract

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
Co-Authors AA Sudharmawan, AA Asniar Asniar Gani, Nuraeni Israeni, Israeni JUMARDI Mirna Wati, Mirna Nur, Awal S.Pd. M Kes I Ketut Sudiana . Salam, Salam Sudirman Sudirman Yudih, Sudirman