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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum Laa Maisyir Jurnal Ekonomi Islam Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah IJoASER (International Journal on Advanced Science, Education, and Religion) An Nisa' Jurnal Ilmiah Al-Tsarwah Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Al-Qiyam Jurnal Tana Mana International Journal of Multidisciplinary Research and Literature (IJOMRAL) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Al-Maqashid: Journal of Economics and Islamic Business Ekalaya : Jurnal Ekonomi Akuntansi Iqtishadia: Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Akuntansi Islamic Financial And Accounting Review
K, Amiruddin
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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The Influence of Innovation on Entrepreneurial Characteristics, on Shariah-Based Business Performance (Study of UKM Laundry registered with the Makassar City Cooperatives and UKM Service) K, Amiruddin; Gani, Ilham
International Journal on Advanced Science, Education, and Religion Vol 5 No 3 (2022): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v5i3.738

Abstract

This study aims to analyze the influence of entrepreneurial innovation characteristics on the performance of sharia-based businesses in laundry SMEs registered with the Makassar City Cooperatives and SMEs Service. The research approach uses a quantitative method with data collection techniques through questionnaires distributed to owners and managers of sharia-based laundry SMEs. The independent variables in this study are the characteristics of entrepreneurial innovation, which include creativity, courage to take risks, and the ability to see opportunities. Meanwhile, the dependent variable is business performance as measured by the level of profitability, customer satisfaction, and compliance with sharia principles. The results of the study indicate that the characteristics of entrepreneurial innovation have a positive and significant effect on the performance of sharia-based businesses. Creativity and the ability to see opportunities are the dominant factors that drive increased performance, while the courage to take risks has a more moderate effect. These findings emphasize the importance of innovation in the management of sharia-based SMEs to support business sustainability while improving community welfare.
Development Types Of The Good & Halal Food Industry In Indonesia Kadir, Syahruddin; Awaluddin, Murtiadi; K, Amiruddin
Islamic Financial And Accounting Review Vol 2 No 1 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i1.5439

Abstract

This research to determines the type of development of the halal food industry in Indonesia. The growth of the halal industry with the lifestyle of the Indonesian people needs improvement and control from the perspective of Islamic financial institutions and partners of the Halal Product Guarantee Agency known as Halal Product Companion. The research method used is a qualitative descriptive method with an overview of the literature. Based on the results of the analysis, it can be interpreted that the development of the halal food industry can be increased through development in the fields of agro-industry, halal logistics, halal lifestyle Islamic boarding schools, exports through MEA, halal food e-commerce, halal organic and halal finance from Islamic banking. The role of Islamic banking includes providing financial services in terms of controlling halal products, playing a role in supervising companies providing halal logistics services, and playing a role in the literacy of halal products to the public. PPH is tasked with verifying and validating the halal process of business actors' products. With the integration of all parties involved, the halal food industry in Indonesia has better prospects in the future.
Literasi Keuangan Nasabah terhadap Pemahaman Sistem Pembiayaan Pegadaian Syariah di Indonesia Shahrin, Attori Alfi; Ar Rozi, Habib Aziz; Lutfi, Mukhtar; K, Amiruddin
Al-Maqashid: Journal of Economics and Islamic Business Vol. 5 No. 1 (2025): April: Al Maqashid Jurnal Ekonomi dan Bisnis Islam
Publisher : Institut Pesantren Sunan Drajat Lamongan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55352/maqashid.v5i1.1597

Abstract

This research aims to analyze the relationship between customer financial literacy and understanding of the financing system implemented at Sharia Pegadaian in Indonesia. Financial literacy, which includes knowledge, skills and attitudes towards financial management, plays an important role in supporting wise financial decision making, especially in the context of Islamic financial services. This study uses library research. The research results show that customers' financial literacy levels still vary, with several main obstacles such as a lack of understanding of sharia contracts and sharia-based financing mechanisms. Statistical analysis shows a significant positive relationship between financial literacy and understanding of the sharia financing system. These findings emphasize the importance of structured educational efforts to increase financial literacy, especially among people who have not been optimally served by formal financial institutions.
Analisi Faktor-Faktor yang Mempengaruhi Keputusan Etnis Tionghoa Menggunakan Jasa Bank Syariah Jasri, Jasri; Said, Salmah; K, Amiruddin
IQTISHADIA Jurnal Ekonomi & Perbankan Syariah Vol. 7 No. 1 (2020)
Publisher : Institut Agama Islam Negeri Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/iqtishadia.v7i1.2915

Abstract

Chinese ethnic is one of the ethnic groups in Indonesia. The majority of Chinese ethnics are non-Muslim. In the midst of differences in perceptions who looked cynically following Islamic banking, most of the Chinese ethnics who are not Muslim prefer sharia banking to transact. So, this research studies the factors that influence the decision of ethnic of Chinese non-Muslim to use the services of Islamic banks. This type of research used in this research is quantitative field research thas emphasizes the aspect of objective assessment pf social phenomena where the independent variables are Environtment (X1), Psychology (X2), and Promotion (X3) and the dependent variation is the decision of ethnic of Chinese (Y). This study uses SPSS software as a tool in prosessing statistical data. The results show simultaneously three factors which were considered as significant to the decision of the ethnic of Chinese to use the services of Islamic banks. If it is related to environmental factors (X1) and Promotion (X3) influences and significantly influences ethnic of Chinese decisions, while psychology (X2) does not relate to outcome of the ethnic of Chinese agreement using the services of Islamic banks.Keywords: environment; psychology; promotion; customer decisions; ethnic Chinese
Penguatan Dimensi Spiritual dalam Akuntansi Syariah: Studi Konseptual atas Nilai Tambah Syariah R, Baso; Abdullah, Muhammad Wahyuddin; K, Amiruddin; S, Sumarni
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.9387

Abstract

Konsep nilai tambah syariah menawarkan pendekatan komprehensif dalam akuntansi Islami dengan mengintegrasikan dimensi spiritual dan material berdasarkan nilai-nilai Qur’ani. Artikel ini merupakan kajian konseptual yang bertujuan menggali peran nilai Qur’ani dalam memperkaya kerangka nilai tambah syariah untuk mencapai keseimbangan hidup yang holistik. Melalui studi pustaka, artikel ini mengidentifikasi prinsip-prinsip Qur’ani seperti keadilan, amanah, dan keseimbangan sebagai fondasi moral dalam pengelolaan nilai tambah, baik secara ekonomi maupun spiritual. Nilai tambah syariah tidak hanya mengukur keberhasilan material, tetapi juga kontribusi terhadap kesejahteraan sosial dan tanggung jawab kepada Allah SWT. Dengan demikian, integrasi ini memperkuat posisi akuntansi syariah sebagai sistem etis yang mampu menjawab tantangan modern tanpa mengabaikan tujuan akhir kehidupan. Kajian ini memberikan sumbangsih konseptual untuk pengembangan sistem pelaporan syariah yang lebih berkeadilan dan berkelanjutan
INTEGRATION OF THE MAQASHID SHARIAH INDEX AND THE RGEC METHOD IN ASSESSING THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS Arief, Fitriani; Abdullah, Muhammad Wahyuddin; K, Amiruddin; Meylianingrum, Kurniawati; Muhajir, Muhammad Nur Alam
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025): JUNI
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8332

Abstract

This study aims to describe the integration between the Maqasid Sharia index and the REGC method in assessing the financial performance of Islamic banks. This research is a descriptive research that aims to explore, compile, and analyze various information available in written sources related to the research topic. The source of data in this research is obtained from literature study which includes various literatures relevant to the research topic. Data collection is done by reviewing existing literature in various sources of books, articles and documents. From the results of the analysis, it will be arranged how the integration of the Sharia Maqashid index with the RGEC method can be applied in assessing the financial performance of Islamic banks. This research shows that the integration of maqashid sharia index with RGEC method in the assessment of financial performance of Islamic banks provides a more comprehensive and fair approach. The assessment of Islamic banks is not only based on financial aspects, but also on their contribution to social welfare and compliance with sharia principles. The integration between maqashid sharia index and RGEC method is very relevant to ensure that Islamic banks are not only financially profitable, but also provide a positive impact in social and ethical aspects, in accordance with sharia principles. It is expected that the results of this study can contribute to the development of Islamic banking theory by offering a new approach in assessing the performance of Islamic banks in line with the objectives of Islamic banks, namely the welfare of the people and social benefit.
PERSEPSI KONSUMEN TERHADAP MEREK FASHION MUSLIMAH DI INDONESIA Fahrika, Andi Ika; Awaluddin, Murtiadi; K, Amiruddin
AN-NISA Vol. 16 No. 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/an.v16i1.3843

Abstract

Muslimah clothing is defined as clothing or clothing that conforms to Islamic law, that is, clothing that is not tight (shapes the curves of the body), and the person wearing the clothing is a Muslim woman who follows her religious teachings in accordance with Islamic dress code. Currently, the Indonesian industrial sector is paying attention to the Muslimah fashion community. A Muslimah consumer will also provide an assessment or provide the largest contribution to consumer perceptions of a particular product brand. Considering that the brand in question is a good brand and is the only company's most valuable asset and has a certain impact for every consumer who has an impact on the general public will experience a positive feeling related to certain products and businesses. The aim of this study is to explain how consumers perceive Muslimah fashion brands and also how Indonesian consumers view Muslimah entrepreneurs. This type of research is qualitative research using library research methods. The data used in this study are primary and secondary. While the data analysis technique used in this study is content analysis. The results of this study indicate that the brand is an extrinsic stimulus that influences consumer perceptions of a particular item. 
Four Characteristics of the Prophets: a Way to Reduce Moral Hazard's Problem Paramata, Adhayani Mentari; K, Amiruddin; Abdullah, Muhammad Wahyuddin
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 1 (2024): JIMB - VOLUME 7 NOMOR 1 MEI 2024
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v7i1.26803

Abstract

Penelitian bertujuan untuk mengkonstruksi teori agensi dalam kaitannya dengan memitigasi adanya moral hazard dalam sebuah informasi yang tidak sesuai antara principal (pemilik modal) dan agent (penerima wewenang) pada pembiayaan mudharabah. Penelitian ini dilakukan dengan memakai metode penelitian systematic literature review (SLR), yang pada dasarnya mengumpulkan dan meringkas hasil penelitian dengan metode ilmiah.  Penelitian ini dapat disimpulkan peran teori agensi dalam meminimalisir asimetri informasi adalah dengan cara menggunakan metafora empat sifat nabi, dimana indikator metafora empat sifat nabi adalah Shiddiq (jujur), Tablig (komunikatif/transparan), Amanah (kepercayaan), dan Fathanah (kerja cerdas). Penelitian ini diharapkan dapat berimplikasi dan membantu lembaga keuangan syariah ataupun dengan Lembaga independen yang di dalamnya mengatur aktivitas bisnis dan muamalah dengan sistem keaagenan.
Variant Development of the Halal Food Industry In Indonesia: The Role of Sharia Banking Kadir, Syahruddin; Awaluddin, Murtiadi; K, Amiruddin
Li Falah: Journal of Islamic Economics and Business Vol. 7 No. 2 (2022): December 2022
Publisher : Institut Agama Islam Negeri Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31332/lifalah.v7i2.5470

Abstract

This research explores the role and contribution of Islamic banking in the halal industry and the development model of the halal food industry. The halal industry's growth with the Indonesian people's lifestyle needs improvement from the perspective of the Islamic finance industry in carrying out financial transaction activities with related parties. Islamic financial industry activities aim to achieve maslahah and prosperity for every consumer or society in general so that the increase in the halal industry is more conservative and competitive with the support from the Islamic banking sector. The research method used is a descriptive qualitative method with a literature review. Based on the results of the analysis, it can be concluded that the development of the halal food industry can be increased through development in the fields of agroindustry, halal logistics, halal lifestyle Islamic boarding schools, exports through MEA, halal food e-commerce, organic halal and halal finance from Islamic banking. The role of Islamic banking is to provide convenience and smoothness for every halal business person, including an e-commerce platform for online transactions, increasing financial literacy for the public, and controlling sources of funds to ensure the production process runs according to halal standards. Islamic banking is one of the supporters of the increase in the halal food industry, both directly and indirectly at home and abroad.
Co-Authors Abdul Wahab Abdullah, Muhammad Wahyuddin Ahmad Tamami Ar Rozi, Habib Aziz Arief, Fitriani Arifin, Asriadi Asti, Mulham Jaki Awalauddin, Murtiadi Estyanti , Chintya Fadel, Muhammad Fahrika, Andi Ika Gani, Ilham Irwan Misbach Ismawati Jasri, Jasri Kadir, Syahruddin Kurniawati Meylianingrum Lutfi, Mukhtar Mu'min, Ali Muhajir, Muhammad Nur Alam Murtiadi Awaluddin Muslihati Muslimin Kara Nurjannah Paramata, Adhayani Mentari Pratiwi, Dhita R, Baso Rahman Ambo Masse Rizal, Abd Salmah Said, Salmah Sandi, Ahmad Shahrin, Attori Alfi Sumarni S, Sumarni Tawwab, M. Abdut