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PENGUNGKAPAN SISTEM AKUNTANSI PADA PENGELOLAAN KEUANGAN BANK SAMPAH Feni, Feni Nurfaisyah Jabir; Muchlis, Mustakim; Suhartono, Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.35598

Abstract, This study aims to determine how the disclosure of the accounting system at the waste bank. In addition, to find out whether this waste bank can realize economic improvement for the community. This research is a qualitative research using a descriptive approach. The source of data in this study was obtained from one source, namely primary data obtained from informants and the results of field observations. Data collection methods were carried out starting from interviews, documentation, and observation. Furthermore, the validity of the data used includes, the degree of trustworthiness (credibilty), transferability (transferability), dependence (dependabilty), certainty (Confirmabilty). The results of this study indicate that the disclosure of the accounting system in the financial management of the waste bank (UPT bank waste center Makassar City) has not implemented its financial management system in accordance with SAK ETAP applicable in Indonesia. Garbage banks have a positive impact on improving the community's economy because waste banks relieve their economy from the sales of their waste. Abstrak, Penelitian ini bertujuan untuk mengetahui bagaimana pengungkapan sistem akuntansi pada bank sampah. Selain itu untuk mengetahui apakah bank sampah ini bisa mewujudkan peningkatan ekonomi kepada masyarakat. Penelitian ini merupakan penelitian kualitatif menggunakan pendekatan deskriptif. Sumber data dalam penelitian ini didapatkan dari satu sumber yaitu data primer yang diperoleh dari informan dan hasil observasi lapangan. Metode pengumpulan data dilakukan mulai dari wawancara, dokumentasi, dan Observasi. Selanjutnya, keabsahan data yang digunakan meliputi, derajar keterpercayaan (credibilty), keteralihan (tranfertability), kebergantungan (dependabilty), kepastian (Confirmabilty). Hasil penelitian ini menunjukkan bahwa pengungkapan sistem akuntansi pada pengelolaan keuangan bank sampah (UPT bank sampah pusat Kota Makassar) belum melaksanakan sistem pengelolaan keuangannya sesuai dengan SAK ETAP yang berlaku di Indonesia. Bank sampah memberikan dampak positif terhadap peningkatan ekonomi masyarkat karena bank sampah meringankan perkonomian mereka dari hasil penjualan sampah mereka.

SEBUAH STUDI FENOMENOLOGI: AKUNTANSI RUMAH TANGGA DALAM PENGELOLAAN KEUANGAN KELUARGA SAKINAH Kirana, Andi Aflaha Mulia; Muchlis, Mustakim; Fajrin, Farid
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47971

Abstract, This research seeks to examine the experience of how Muslim families manage their finances to achieve harmonious family financial management and find out how household accounting is used within them. This research uses qualitative methods with a descriptive phenomenological approach. Data collection was carried out using observation methods, in-depth interviews, documentation, literature study and internal searching. The data analysis carried out in this research was data transcription of what was obtained from recorded interviews, horizonalization, intentional analysis, bracketing and writing down a series of informants' experiences. The data validity tests used are credibility, transferability, dependability and confirmability tests. The results of this research show that they implement most of the components of family financial management with the aim of achieving sakinah. Even though they have not yet fully implemented household accounting, the family financial management model built by the informants based on religious knowledge is able to make them in a peaceful state in terms of their respective finances. Keywords: Accounting; household accounting; financial management; family sakinah

PENGARUH MOTIVASI, RELATIONSHIP MARKETING DAN SERVICE QUALITY TERHADAP KEPUTUSAN PEMBELIAN GEN Z MUSLIM DI KAB. SINJAI DENGAN LOYALITAS KONSUMEN SEBAGAI VARAIBEL INTERVENING PADA SHOPEE Dewi, Maharani; Muchlis, Mustakim; Ikbal, Muhammad
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 21 No. 2 (2024)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v21i2.22338

This study aims to determine the relationship between motivation, relationship marketing and service quality on purchasing decisions of Muslim Gen Z with consumer loyalty as an intervening variable. This study is a quantitative, causal associative study. Data were obtained through direct distribution of questionnaires to 230 respondents who are Muslim Gen Z in Sinjai Regency. The analysis method used is SEM-PLS. The results of the study found that motivation and relationship marketing have a positive but not significant effect on purchasing decisions. While service quality and consumer loyalty have a positive and significant effect on purchasing decisions. On the other hand, motivation, relationship marketing and service quality have a positive and significant effect on purchasing decisions of Muslim Gen Z through consumer loyalty as an intervening variable on Shopee. This shows that companies should focus on improving service quality and building consumer loyalty, as both have a significant impact on purchasing decisions. Relationship marketing strategies and understanding consumer motivation need to be optimized to strengthen loyalty, which in turn improves purchasing decisions.

Pengaruh Kepemilikan Institusional, Umur Perusahaan, Opini Audit, Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Nur Azizah Latif; Muchlis, Mustakim; Jannah, Raodahtul
Indonesian Journal of Taxation and Accounting Vol 2, No 2 (2024): Desember 2024
Publisher : PT. Lontara Digitech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/

This research aims to determine the influence of institutional ownership, company age, audit opinion, and company size on the timeliness of submitting financial reports in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX). This research is quantitative research with a comparative causal approach. The data source in this research is secondary data obtained from the official IDX website and from each company's website in the form of financial reports. The population in this study are companies included in the consumer cyclicals sector listed on the IDX for the 2021-2022 period. The sampling method in this study used a purposive sampling method, with the total number of samples obtained being 210 samples. The analysis used to test the hypothesis is using logistic regression analysis with the help of SPSS version 26. The results of this research show that the audit opinion variable has a positive and significant effect on the timeliness of submitting financial reports. Meanwhile, the variables institutional ownership, company age and company size do not have a positive and significant effect on the timeliness of financial report.

Non-Halal Aspects on Company listed in the Jakarta Islamic Index Muchlis, Mustakim
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 3, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i3.2576

Abstract. This study aims to measure the effect of non-halal transactions such as interest-based debt and non-halal income on firm value companies listed in the Jakarta Islamic Index. The sample used in this study were companies listed in Jakarta Islami Index 2015-2019. Data processing uses SPSS and results that interest-based debt and non-halal income partially and simultaneously have a negative relationship with firm value. This shows that Islamic values have become a consideration for investors in the ratification of the Islamic stock exchange in Indonesia.

The influence of knowledge and accessibility on customer saving decisions with religiosity as a moderation variable Basri, Muh. Arfah; Wahab, Abdul; Awaluddin, Murtiadi; Muchlis, Mustakim; Kouach Yassine
Alkasb: Journal of Islamic Economics Vol. 3 No. 2 (2024)
Publisher : Islamic Economics Study Program, Faculty of Sharia and Islamic Economics, Universitas Annuqayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59005/alkasb.v3i2.552

This study aims to determine the influence of knowledge and accessibility on customer saving decisions at Bank Syariah Indonesia with religiosity as a moderation variable. This type of research is quantitative research. The population in this study is all students of the Department of Sharia Economic Law STAI YAPIS Takalar. The sampling techniques used are: purposive sampling. In this study the sample number was 41 people. The data collection technique used is a questionnaire measured by a Scale Likert. Data analysis techniques Moderating Regression Analysis (MRA) with the help of the program SPSS 24.0 for windows. The results showed that 1) simultaneously knowledge and accessibility have a significant effect on customers' saving decisions at Bank Syariah Indonesia, 2) knowledge has a significant effect on customers' saving decisions at Bank Syariah Indonesia, 3) accessibility has a significant effect on customers' saving decisions at Bank Syariah Indonesia, 4) religiosity is unable to moderate the influence of knowledge on customers' saving decisions at Bank Syariah Indonesia, 5) religiosity is able to moderate accessibility to customers' saving decisions at Bank Syariah Indonesia.

Profit and Loss Sharing Berdasarkan Konsep Al-Falah Dalam Meningkatkan Kesejahteraan Pada Bisnis Syirkah: (Studi Pada Saunk Coffe and Resto) marzuka, syafika; Muchlis, Mustakim; Jannah, Raodahtul
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.57481

The development of debt-free businesses is attracting more and more attention. One model is the shirkah business. In shirkah, the investor and business manager work together with a profit-sharing system agreed upon from the start. However, in practice, many business actors have not fully implemented Islamic principles. This study aims to examine the profit sharing calculation system, the application of dividend tax, and the implementation of the Al-Falah concept in improving welfare through the syirkah model at Saunk Coffee and Resto. The research method used is descriptive qualitative, with primary and secondary data. The results showed that the profit-sharing system applied by Saunk Coffee and Resto was not fully in accordance with the initial contract. However, as long as both parties agree with each other, the contract is still considered sharia-compliant. The tax on dividends has not been applied because it is influenced by behavior and a business environment that is not yet supportive.

Non-Halal Aspects on Company listed in the Jakarta Islamic Index Muchlis, Mustakim
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 3, 2021
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v4i3.2576

Abstract. This study aims to measure the effect of non-halal transactions such as interest-based debt and non-halal income on firm value companies listed in the Jakarta Islamic Index. The sample used in this study were companies listed in Jakarta Islami Index 2015-2019. Data processing uses SPSS and results that interest-based debt and non-halal income partially and simultaneously have a negative relationship with firm value. This shows that Islamic values have become a consideration for investors in the ratification of the Islamic stock exchange in Indonesia.

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