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PEMENUHAN ASAS TRANSAKSI SYARIAH PADA PEMBIAYAAN DENGAN AKAD MURABAHAH Mahmud, Muhammad Daud bin
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 9, No 2 (2021): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/ed.v9i2.10914

This study aimed to determine the flow of the financing processes with murabahah contract at Bank Syariah Mandiri Branch Office Ternate and to exam whether the financing practices are in accordance with the principles of sharia transactions as stated in Standar Akuntansi Syariahâ€“Indonesian Accounting Standard Board by using qualitative method. The data were collected by using the triangulation sources approach by interviewing a competent banker and a customer, then the results of the interviews are compared with related regulations. The results of this study proved that procedurally the financing processes at Bank Syariah Mandiri Branch Office Ternate has fulfilled the sharia principles, but practically the principle of justice in murabahah contract can not be fulfilled.Â

The Influence of Islamic Financial Literacy on Behavior and Decisions to Invest in Gold Instruments Mahmud, Muhammad Daud bin; Sudirman, Muh. Sajjaj; Jufri, Fahria
Al-Tijary Vol 9 No 2 (2024): AL-TIJARY VOL. 9, NO. 2, JUNI 2024
Publisher : Faculty of Islamic Economics and Business Sultan Aji Muhammad Idris State Islamic University Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/at.v9i2.8053

This study aims to investigate how gold investing decisions and behavior are affected by Islamic financial literacy. From a population of 31,119 people, 100 respondents from Morotai Island Regency in North Maluku Province were selected as the sample using the purposive sampling technique, with a 0.05 error tolerance. By testing the outer model and inner model, partial least square-structural equation modeling is applied as a data analysis tool. Only 2 of the 9 indicators used to measure the proposed Islamic financial literacy variable met the requirements. Both investment decisions and behavior variable indicators have 3 and 4 qualified indicators, respectively. Several previous studies have used a general measure of financial literacy, but this study measures financial literacy with a specific Islamic financial literacy scale. The results of this study prove that Islamic financial literacy has a positive influence on a person's behavior and his/her decision to invest using gold investment instruments. People who are well-literate in Islamic finance will have an impact on their investing behavior, which will allow them to make wise investment decisions and improve their financial well-being.

Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality Mahmud, Muhammad Daud Bin; Quilim, Cici Aryansi; Hasan, Lisa
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.12772

The purpose of this study is to investigate how auditor motivation, audit experience, and ethics relate to the quality of audit result as evaluated by internal supervisors in local government. This study is driven by the perception that the government's internal oversight system lacks professionalism due to its poor performance in identifying state financial management fraud. Using Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to assess the research model following the distribution of a questionnaire to thirty auditors designated to examine state financial management within the Central Halmahera Regency Government's jurisdiction. The study's findings demonstrate the significance of auditor ethics, audit experience, and motivation in completing audit duties in producing high-quality audit outcomes

PENGARUH BOPO TERHADAP PROFITABILITAS BANK PERKREDITAN RAKYAT MALIFUT DANATAMA TERNATE Mahmud, Muhammad Daud bin; Balamo, Wahyuni
Al-Qashdu : Jurnal Ekonomi dan Keuangan Syariah Vol 1, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Ternate

This study aimed to determine the effect of Operational Expenses on Operating Income (BOPO) on the Profitability of the Rural Bank (BPR) Malifut Danatama Ternate. Profitability in this study was measured using the ratio of Net Profit Margin (NPM). The alternative hypothesis proposed in this study is that BOPO has a negative and significant effect on the profitability of PT. BPR Malifut Danatama Ternate. The data in this study used secondary data, namely the financial statements of BPR Malifut Danatama for the period 2010 - 2020. The data were analyzed using simple regression, using SPSS 26. The results of this study accepted the proposed hypothesis, meaning that BOPO had a negative and significant effect on the profitability of PT. BPR Malifut Danatama Ternate. The effect of BOPO on Profitability means that every increase in BOPO will decrease the NPM value.

PENDAMPINGAN PROSES PRODUK HALAL (SELF DECLARE) DALAM PENGAJUAN SERTIFIKASI HALAL PRODUK USAHA MIKRO KECIL Mahmud, Muhammad Daud bin
Al-Mulk: Jurnal Pengabdian Masyarakat Vol 1, No 1 (2023)
Publisher : Institut Agama Islam Negeri Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/am-jpm.v1i1.977

The Halal Product Process (PPH) with a self-declare scheme is one of the facilities provided by the Indonesian government to small micro enterprises (UMK) to obtain halal certificates for their products. In 2023 the government through Badan Penyelenggara Jaminan Produk Halal (BPJPH) of the Ministry of Religion of the Republic of Indonesia has targeted 1 million UMK products to get halal certificates. To realize this target, the Ministry of Religion of the Republic of Indonesia then issued a Minister of Religion Regulation which requires assistance to business actors in applying for halal certification through a self-declare scheme. The purpose of this Pengabdian Kepada Masyarakat (PKM) is to assist business actors in applying for halal product certification by verifying and validating the halal statement submitted by business actors before being forwarded to the fatwa committee to determine the certificate. The assistance process begins with assisting business actors in submitting a risk-based business identification number (NIB) from the Investment Coordinating Board (BKPM) of the Republic of Indonesia. The process of assisting in submitting halal products begins after a business actor obtains an NIB. After carrying out intensive assistance for approximately 2 months, the business actor succeeded in obtaining a halal certificate for his product.Keywords: Halal Certification; Self Declare; Small Micro Business.

ISLAMIC FINTECH LENDING DETERMINANTS USING ISLAMIC FINANCIAL LITERACY AS A MODERATION VARIABLE Mahmud, Muhammad Daud Bin; Quilim, Cici Aryansi; Salmatia, Salmatia
Finansha: Journal of Sharia Financial Management Vol 5, No 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.33870

This study aims to determine the financial literacy of MSME actors in Morotai Island Regency as well as their erceptions in utilizing islamic fintech lending as an alternative business funding. Moderated Regression Analysis (MRA) with SPSS version 25 is the analysis approach used. 108 MSME units in six randomly chosen sub-districts received questionnaires with slovin technique, which was applied with a 0.05 margin of error and predetermined criteria. The study's findings demonstrate that the usage of islamic fintech lending is highly influenced by the perceived usefulness and ease of use of fintech. In addition, this study discovered that the impact of perceived usefulness and perceived ease of use on the frequency with which MSMEs use islamic fintech lending is not moderated by islamic financial literacy. The study's practical contribution is the realization that islamic financial literacy apart cannot be as a criteria for evaluating how MSME utilize islamic fintech lending to obtain funding for company expansion. Further research is necessary on digital literacy, which refers to MSME actors' ability in utilizing technology and digital platforms to obtain fintech funding. In addition, it's essential to focus on external factors like the availability of Islamic financial technology funding education and training for MSME.

PENDAMPINGAN PENATAAN CATATAN DAN PELAPORAN KEUANGAN KOPERASI DESA TAHANE Mahmud, Muhammad Daud bin; Yamani, Sudin; Usman, Nursafa
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v6i1.38918

Masalah utama yang dihadapi dalam proses pengembangan koperasi di Indonesia saat ini adalah rendahnya kompetensi sumber daya manusia dalam mengelola koperasi dan kompetensi pengelolaan keuangan merupakan salah satu dari kompetensi sumber daya pengelola koperasi yang patut menjadi perhatian. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman secara teoritis dan praktis kepada pengelola koperasi terkait pencatatan dan pelaporan keuangan koperasi yang sesuai standar akuntansi. Metode yang digunakan yaitu Parcipatory Action Research dengan empat tahapan. Hasil pengabdian kepada masyarakat ini disimpulkan bahwa setelah pendampingan intens oleh tim pengabdian kepada masyarakat, pengelola Koperasi Desa Tahane dapat melakukan pencatatan dan pelaporan keuangan koperasi sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah. Pendampingan yang dilakukan oleh tim pengabdian kepada masyarakat kepada pengelola koperasi Desa Tahane sifatnya berkelanjutan. Meskipun kegiatan pengabdian kepada masyarakat telah selesai dilaksanakan tetapi evaluasi dan tindak lanjut hasil evaluasi terhadap proses pencatatan dan pelaporan keuangan yang dilakukan oleh pengelola koperasi Desa Tahane terus dilakukan secara berkelanjutan.

ISLAMIC FINTECH LENDING DETERMINANTS USING ISLAMIC FINANCIAL LITERACY AS A MODERATION VARIABLE Mahmud, Muhammad Daud Bin; Quilim, Cici Aryansi; Salmatia, Salmatia
Finansha: Journal of Sharia Financial Management Vol. 5 No. 1 (2024): Finansha: Journal of Sharia Financial Management
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/fjsfm.v5i1.33870

This study aims to determine the financial literacy of MSME actors in Morotai Island Regency as well as their erceptions in utilizing islamic fintech lending as an alternative business funding. Moderated Regression Analysis (MRA) with SPSS version 25 is the analysis approach used. 108 MSME units in six randomly chosen sub-districts received questionnaires with slovin technique, which was applied with a 0.05 margin of error and predetermined criteria. The study's findings demonstrate that the usage of islamic fintech lending is highly influenced by the perceived usefulness and ease of use of fintech. In addition, this study discovered that the impact of perceived usefulness and perceived ease of use on the frequency with which MSMEs use islamic fintech lending is not moderated by islamic financial literacy. The study's practical contribution is the realization that islamic financial literacy apart cannot be as a criteria for evaluating how MSME utilize islamic fintech lending to obtain funding for company expansion. Further research is necessary on digital literacy, which refers to MSME actors' ability in utilizing technology and digital platforms to obtain fintech funding. In addition, it's essential to focus on external factors like the availability of Islamic financial technology funding education and training for MSME.

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