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All Journal Jurnal Diskursus Islam Ikonomika : Jurnal Ekonomi dan Bisnis Islam Journal of Accounting, Economics, and Business Education Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Abdullah, Muh. Wahyuddin
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Pengaruh NPF, ROA dan CAR Terhadap Financial Distress Dengan GCG Sebagai Pemoderasi Riska Aulia; Abdullah, Muh. Wahyuddin; Fajrin, Farid
Journal of Accounting, Economics, and Business Education VOL 2, NO 2 (2024): JAEBE, NOVEMBER 2024
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v2i2.4218

Abstract

The aim of this research is to determine the influence of NPF, ROA and financial distress which is moderated by good corporate governance. Financial distress is a decline in the financial condition of a bank which will ultimately result in bankruptcy. Financial distress conditions were analyzed using the Altman z-score method based on the financial reports of Islamic commercial banks in Indonesia, Malaysia and Brunei Darussalam. The sample in this study was 40 Islamic commercial banks. The type of research used is quantitative research with a causality approach. The sampling technique is purposive sampling. The data analyzed is in the form of sharia commercial bank financial reports for the 2018-2022 period. The results of this study show that non-performing financing and capital adequacy ratio have no effect on financial distress, while Return on Assets have a negative effect on financial distress. Then good corporate governance cannot moderate the influence of non-performing financing and Return on Assets on financial distress. Meanwhile, the influence of the capital adequacy ratio on financial distress can be moderated by good corporate governance.
Sharia Financial Literation In Developing Sharia-Based Business For Rural Communities In South Sulawesi Abdullah, Muh. Wahyuddin; Kadir, Syahruddin; Alaaraj, Hassan
IKONOMIKA Vol 5, No 1 (2020)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v5i2.7050

Abstract

This study aims to determine the understanding and public trust about Islamic products and Islamic banking and to determine the prospects for Islamic finance in rural business development. The methodology used is descriptive qualitative through FGD and data triangulation. The results showed that people in rural areas tit belongs to less literate and less of trust because some people only understand the Islamic banking products used and only consider aspects of the needs and virtues of banking service facilities. However, it indicates a bright prospect for developing a sharia-based community business with residents of the region who are aware of Islamic law and the demand for Islamic financial institution services by the community is increasing.Keywords: Literacy, Islamic Finance, Business.
Akuntabilitas Sosial Bank Syariah Dalam Perspektif Metafora Amanah (Studi Islamic Social Reporting pada PT BPRS Bahari Berkesan Ternate) Marajabessy, Sri Rahayu; Abdullah, Muh. Wahyuddin; Aditiya, Roby
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 1 (2023): Februari
Publisher : Departement of Accounting Science Faculty of Economics and Business Universitas Negeri Makassar

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Abstract

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi. Jenis dan metode data yang digunakan dalam penelitian ini adalah data subjek dan primer. Teknik analisis data yang digunakan penelitian ini yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Kemudian untuk menguji keabsahan data dalam penelitian ini digunakan dengan metode triangulasi. Hasil dari penelitian ini menunjukkan bahwa pelaksanaan Islamic Social Reporting dapat dibuktikan terhadap pendanaan & investasi, produk & jasa, karyawan, masyarakat, lingkungan, dan tata kelola perusahaan seperti pengelolaan zakat, produk seperti produk PAHALA (Program Hemat Pelajar), pembangunan pemanfaatan air hujan, pembagian sembako, dan program lainnya. PT BPRS Bahari Berkesan melaksanakan Islamic Social Reporting sebagai akuntabilitas sosial bank Syariah dalam metafora amanah yaitu hubungan manusia dengan Allah, manusia dengan manusia dan manusia dengan alam.  
DISTRIBUTION OF ZAKAT AND GRDP PER CAPITA IN SOUTH SULAWESI Gustang, A; Hamzah, Nasir; Hara, Muslimin K; Abdullah, Muh. Wahyuddin
Jurnal Diskursus Islam Vol 9 No 2 (2021): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i2.22084

Abstract

This study purpose to test empirically the effect of consumptive ZIS distribution on the ZIS distribution for economic activities and the provision of capital and per capita GRDP. To test the effect of ZIS distribution for economic activities and capital providing on GDP per capita. To test the effect of the consumptive ZIS distribution on the GDP per capita through the ZIS distribution for economic activities and capital providing. The type of research used is quantitative with an explanatory approach. The study population was the districts and cities in South Sulawesi. The data used are: consumptive ZIS distribution, ZIS distribution for economic activities and capital providing and GRDP per capita according to the business fields and constant prices in the form of published documents. The sample used was 105 in the form of data panels consisting of 21 districts and cities using 5 years of documentation data (2015-2019). Data processing and analysis techniques use panel data regression statistical tests and path analysis using Eviews program data processing. The results showed that:   (1) Increasing the distribution of consumptive ZIS can increase ZIS distribution for economic activities and capital providing and GRDP per capita. (2) Increasing the distribution of ZIS for economic activities and capital providing can increase GDP per capita. (3) Increasing the consumptive ZIS distribution can increase GDP per capita by increasing the ZIS distribution for economic activities and capital providing. The implication of the research results using the consumptive ZIS distribution approach model and the ZIS distribution for economic activities and the capital providing can be used as an instrument to  increase  GDP  per  capita  directly  and  indirectly.  This  implication  can  be  achieved  by encouraging an increase in the consumptive ZIS distribution and the ZIS distribution for economic activities and the provision of capital as well as public awareness of the obligation of zakat.
Co-Authors Aditiya, Roby Fajrin, Farid Gustang, A Hara, Muslimin K Hassan Alaaraj, Hassan Kadir, Syahruddin Marajabessy, Sri Rahayu Nasir Hamzah Riska Aulia