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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ekonomi dan Bisnis Indonesian Journal of Science, Technology, and Humanities Agrifo: Jurnal Agribisnis Universitas Malikussaleh IECON: International Economics and Business Conference Journal on Islamic Economics, Finance, and Banking (Z-CONOMICS) Al-Gazali Journal Of Mechanical Engineering
Sahrullah
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Energy Engineering Mathematics Mechanical Engineering Social Sciences Other

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Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap Alisa; Agusdiwana Suarni; Sahrullah
Indonesian Journal of Science, Technology and Humanities Vol. 1 No. 2 (2023): IJSTECH - October 2023
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijstech.v1i2.102

Abstract

Penelitian ini merupakan jenis penelitian kuantitatif dengan metode random sampling, analisis data dilakukan dengan statistik deskriptif, yang bertujuan untuk mengetahui lebih lanjut mengenai pemahaman literasi keuangan syariah warga muhammadiyah di kabupaten sidrap tujuan untuk mengetahui dan melnganalisis tingkat kelulangan syariah warga mulhammadiyah di kabulpateln sidrap. Adapun sumber data penelitian ini adalah data primer yang berasal dari penyebaran kuesioner. Data sekunder juga didapatkan dari data yang tidak secara langsung diperoleh penelitian atau berupa dokumen. Berdasarkan hasil penelitian dapat disimpulkan bahwa Tingkat Literasi Keuangan Syariah Warga Muhammadiyah Di Kabupaten Sidrap sudah relatif tinggi. Hal ini dapat dilihat dari rata – rata responden yang menjawab pertanyaan sebesar 99.88% yang tergolong dalam kategori tinggi (75% - 99%).
Online Sustainability Reporting At Muhammadiyah University In South Selawesi Chindy Putri Ardhana; Agusdiwana Suarni; Sahrullah
IECON: International Economics and Business Conference Vol. 2 No. 1 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/d4yqjz57

Abstract

Purpose: This study aims to examine the current status of online sustainability reporting in the Muhammadiyah University sector in South Sulawesi from various perspectives. Design/methodology/approach: Multiple case study is the research method for this study. Content analysis of university websites and documentation was adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and previous literature. Findings: According to the research, all Muhammadiyah universities in South Sulawesi still face significant limitations in their sustainability reporting practices. The lack of dedicated pages for sustainability reporting on their official websites and technical issues that render their official websites completely inaccessible demonstrate this. The analysis of nine Muhammadiyah universities in South Sulawesi reveals that the average sustainability reporting standards need substantial improvement, with the economic aspect scoring 5.56, the social aspect scoring 5.89, and the environmental aspect only reaching 3.89. These low scores indicate that Muhammadiyah universities in this region have not yet achieved optimal communication of their activities and achievements to their stakeholders and the surrounding community in their operational environment. This situation requires special attention to enhance both transparency and the quality of sustainability reporting in the future. Social implications: This study highlights that higher education institutions have a fundamental responsibility to implement sustainable practices internally and then communicate these efforts using modern information technology to meet stakeholder responsibilities and the expectations of the surrounding community. Originality/value: This study uses a multiple case study approach to explore online sustainability reporting practices in higher education settings, focusing on the context of Universiti Muhammadiyah in South Sulawesi. This study contributes to the limited research in this area, particularly related to sustainable digital transparency in higher education institutions.
The Role of Green Accounting in Islamic Finance: Opportunities and Challenges in the Era of ESG Abdul Khaliq; Sahrullah; Kahar
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5br6yg42

Abstract

Green accounting is gaining recognition as a vital tool for promoting environmental sustainability, particularly within Islamic finance, which emphasizes ethical and responsible economic practices. This study investigates the integration of green accounting principles into Islamic financial institutions, analyzing their potential role in addressing Environmental, Social, and Governance (ESG) concerns and advancing global sustainability objectives. Using a mixed-methods approach, the research combines literature reviews, case studies of green sukuk implementations, interviews with financial practitioners, and survey analysis of Islamic financial institutions. The findings highlight several opportunities, including the natural alignment of Islamic finance principles with ESG objectives and the success of instruments such as green sukuk in financing sustainable projects. Green accounting enhances transparency and accountability in environmental reporting, boosting stakeholder trust and institutional credibility. However, significant challenges remain, such as the lack of standardized frameworks for green accounting tailored to Islamic finance, limited expertise among professionals, and resistance to adopting new practices due to perceived costs and complexities. The study emphasizes the need for capacity-building initiatives, regulatory support, and collaboration among stakeholders to overcome these barriers. While the research provides valuable insights into the integration of green accounting in Islamic finance, limitations include the geographic scope of the case studies, data accessibility, and the emerging nature of the field, making longitudinal assessments challenging. Despite these constraints, the research underscores that the adoption of green accounting is not only feasible but also critical for positioning Islamic finance as a key driver of environmental sustainability in the era of ESG and Sustainable Development Goals (SDGs).
PENGARUH AUDIT FEE, REPUTASI AUDITOR, ROTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Wahyu Setiawan; Masrullah; Sahrullah
Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2025): Februari
Publisher : ADISAM PUBLISHER

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Abstract

This research aims to determine the influence of Audit Fees, Auditor Reputation, Auditor Rotation on Audit Quality in Banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The data in this research was obtained from company financial reports which were accessed via the website www.idx.co.id. The data analysis technique used is quantitative descriptive analysis with Logistic Regression analysis. This research is a type of quantitative research using the Purposive Sampling method. The sample in this study consisted of 32 banking companies, data processing used SPSS 29 software. The results of this study showed that Audit Fees had a significant positive effect on Audit Quality, Auditor Reputation had a significant negative effect on Audit Quality, Auditor Rotation had no effect on Audit Quality.
Strategi Pengelolaan Jasa Lingkungan Hutan Kemasyarakatan Assamaturu Kelurahan Bulutana Kecamatan Tinggimoncong Kabupaten Gowa Sahrullah
Agrifo : Jurnal Agribisnis Universitas Malikussaleh Vol. 10 No. 2 (2025): November 2025
Publisher : LPPM Universitas Malikussaleh - Indonesia

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Abstract

Tujuan penelitian ini adalah merumuskan strategi pengelolaan jasa lingkungan pada hutan kemasyarakatan Assamaturu. Pengelolaan jasa lingkungan merupakan salah satu upaya pemanfaatan kawasan untuk meningkatkan pendapatan masyarakat tanpa mengabaikan fungsi ekologi hutan. Studi dilakukan pada Kelompok Tani Hutan (KTH) Assamaturu di Kelurahan Bulutana Kecamatan Tinggimoncong Kabupaten Gowa. Penentuan lokasi dilakukan secara purposive. Pendekatan yang digunakan adalah studi kasus dengan metode kuantitatif. Data diperoleh melalui observasi lapangan, wawancara mendalam, serta kuesioner yang dianalisis melalui pendekatan SWOT. Hasil penelitian menunjukkan bahwa kelembagaan kelompok tani sudah terbentuk dan sumberdaya alam yang besar merupakan kekuatan utama dalam pengelolaan jasa lingkungan, namun masih terdapat kelemahan seperti kurangnya modal usaha, ketergantungan pada bantuan luar, serta sarana prasarana kurang memadai. Peluang besar berasal dari dukungan kebijakan dari pemerintah dan potensi pengembangan ekowisata sementara ancaman yang ada berupa kurangnya koordinasi antar lembaga dan alih fungsi lahan disekitar kawasan hutan. Skor total kekuatan sebesar 1,74 dan kelemahan sebesar 1,82 sehingga nilai evaluasi faktor internal yaitu -0,08. Sementara skor total peluang sebesar 2,14 dan ancaman sebesar 0,64 sehingga nilai evaluasi faktor eksternal yaitu 1,50. Posisi strategi berada pada kuadran III (turnoround), yang merupakan strategi memanfaatkan peluang eksternal untuk meminimalkan kelemahan internal. Strategi utama yang disarankan adalah peningkatan kapasitas sumberdaya manusia dan kelembaagn melalui pelatihan yang diselenggarakan oleh pemerintah, perguruan tinggi dan lembaga teknis lainnya.
ANALYSIS OF CORPORATE GOVERNANCE OF CONVENTIONAL BANKS AND ISLAMIC BANKS IN INDONESIA Nurfadilah; Agusdiwana Suarni; Sahrullah
Journal on Islamic Economics, Finance & Banking [Z-CONOMICS] Vol. 1 No. 2 (2025): Journal on Islamic Economics, Finance & Banking [Z-CONOMICS]
Publisher : Az-Zahra Media Society

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Abstract

This study aims to analyze and compare the implementation of corporate governance between conventional and Islamic banks in Indonesia during the 2019-2023 period. The type of data used in this study is secondary data, namely annual data obtained from annual reports published on the official website of the Indonesia Stock Exchange (IDX) as well as conventional and Islamic banks in Indonesia. Data collection was conducted through library research and internet research. The data analysis methods used in this study are descriptive statistical tests and two-average hypothesis tests (independent sample t-tests). Five indicators are used: board size, use of Big 4 auditors, number of board meetings, presence of foreign directors, and gender proportion. Through descriptive statistical tests and independent sample t-tests, it was found that there were no significant differences between the two types of banks in corporate governance variables. This finding indicates the homogeneity of governance structures in the Indonesian banking sector, both conventional and Islamic. This study contributes to the corporate governance literature by describing the role of transparency and diversity principles in supporting banking digitalization.
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Sabaria Suyuti; Sahrullah; Asriani Hasan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 03 (2025): Volume 10 No. 03 September 2025 In Press
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i03.33039

Abstract

The real estate sector in Indonesia faces fluctuations in property values influencedby economic factors, inflation, and government regulations, which can potentiallylead to financial reporting manipulation. This study aims to analyze the effect ofliquidity and firm size on the financial performance of real estate companies listedon the Indonesia Stock Exchange during the period 2020–2023. Using a quantitativeapproach with an associative research method, the study employs purposivesampling and selects 23 companies that meet the criteria of consistent listing,complete annual financial reports, and availability of data relevant to the researchvariables. The variables include liquidity measured by the Current Ratio (CR), firmsize measured by the logarithm of total assets, and financial performance measuredby Return on Assets (ROA). Data were analyzed using multiple linear regressionwith classical assumption tests to ensure model feasibility. The results reveal thatliquidity has a significant positive effect on financial performance, indicating thatfirms with higher liquidity are more capable of fulfilling short-term obligations andimproving profitability. Conversely, firm size has a negative and insignificant effecton financial performance, suggesting that larger firms may face inefficiencies andhigher operational costs that offset their potential advantages. The study concludesthat effective liquidity management is a key determinant of financial performance inthe Indonesian real estate industry, whereas firm size alone does not guaranteesuperior performance. These findings provide practical implications for managersand investors in assessing financial strategies and decision-making within thesector.
Analisis Prestasi Turbin Pelton Dengan Variasi Jumlah Sudu Turbin M, Saripuddin; Syafrun, Muhammad; Usman, M Agung Prasetya; Sahrullah
Al-Gazali Journal Of Mechanical Engineering (AJME) Vol. 1 No. 01 (2023): Volume 1, No 1, Oktober, 2023
Publisher : Teknik Mesin Fakultas Teknik Universitas Islam Makassar

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Abstract

Turbin Pelton merupakan salah satu jenis turbin impuls yang sangat umum digunakan pada pembangkit listrik tenaga air seperti pembangkit listrik tenaga mikrohidro. Pemilihan turbin ini didasarkan pada efisiensi tinggi dari turbin Pelton.Metode pengumpulan data yang diperlukan untuk mencapai hasil yang maksimal dalam penelitian ini adalah Studi Pustaka, Studi Literatur, Studi Modifikasi Alat Penelitian. Setelah itu data diperoleh dengan prosedur pengetesan modifikasi turbin pelton. Hasil yang diperoleh pada analisis prestasi turbin pelton dengan variasi jumlah sudu yang terdiri dari tiga variasi sudu. Pada hubungan antara kecepatan aliran air terhadap debit air, terlihat bahwa semakin cepat aliran air yang mengalir maka debit air yang dibutuhkan semakin besar, Sudu 10 mengalirkan air secepat 3,5 m/s dengan debit air yang dibutuhkan sebesar 0,00035 m3/s dan 7,9 m/s dengan debit air yang dibutuhkan sebesar 0,00079 m3/s, pada sudu 15 air mengalir dengan kecepatan 5,4 m/s yang membutuhkan debit air sebesar 0,00054 m3/s dan 7,2 m/s dengan debit air yang dibutuhkan sebesar 0,00072 m3/s, lalu sudu 20 air mengalir melalui pipa dengan kecepatan 4,3 m/s dengan jumlah debit yang dibutuhkan sebesar 0,00043 m3/s dan 7,8 m/s yang membutuhkan debit air sebesar 0,00078 m3/s. Lalu pada hubungan jumlah sudu terhadap daya turbin, bahwa jumlah sudu mempengaruhi daya turbin nilai daya turbin pada jumlah sudu 10 diperoleh daya sebesar sebesar 6,93 watt pada pembukaan Nozzle samping,12,84 watt pada pembukaan Nozzle atas, dan 21 watt pada pembukaan Nozzle ganda. Dan dari hasil pembahasan hubungan antara sudu turbin terhadap efisiensi turbin, nilai efisiensi turbin pada jumlah sudu 10 sebesar 40,76 % pada pembukaan Nozzle samping dan 14,47 % pada pembukaan Nozzle ganda.
PERANCANGAN ALAT UJI FLUIDA UDARA BERBASIS LABORATORIUM Darmulia; Muhammad Syafrun; Syakir; Sahrullah
Al-Gazali Journal Of Mechanical Engineering (AJME) Vol. 2 No. 01 (2024): Volume 2, No 1, April, 2024
Publisher : Teknik Mesin Fakultas Teknik Universitas Islam Makassar

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Abstract

Salah satu yang menentukan proses pembelajaran pada perkuliahan khususnya di Jurusan Teknik Mesin Universitas Islam Makassar adalah kelengkapan sarana dan prasarana, dimana kedua hal tersebut adalah salah satu faktor untuk mendukung proses pembelajaran ataupun penelitian selama masa perkuliahan. Saat ini di Jurusan Teknik Mesin Universitas Islam Makassar, terdapat beberapa praktikum yang mendukung terlaksananya kegiatan perkuliahan, salah satunya praktikum Mekanika Fluida. Pada Perancangan Mekanika Fluida di Jurusan Teknik Mesin Universitas Islam Makassar, terdapat beberapa mesin fluida yang digunakan untuk penelitian ataupun pengujian untuk mengetahui prinsip kerja dari beberapa mesin fluida, seperti turbin air. Penelitian ini menggunakan teknik pengumpulan data yaitu dengan menggunakan metode observasi dan studi literatur. Hasil dari perancangan alat uji fluida udara yang mengunakan blower sebagai alat unuk mengalirkan udara ke pipa, yang di gunakan untuk mengetahui kecepatan pada udara. Setelah di lakukan perancangan alat dan proses perakitan alat uji fluida udara berbasis laboratorium. Maka selanjutnya akan di lakukan proses pengujian alat yang sudah di buat sebelumnya guna untuk mengetahui kinerja alat tersebut apakah sudah sesuai dengan konsep perancangan yang telah di susun ataukah masih terdapat kekurangan atau tidak sesuaihasil pembahasan penelitian dalam skripsi ini, penulis memperoleh kesimpulan mengenai perancangan alat uji fluida udara berbasis laboratorium Dari hasil penelitian yang kami lakukan mengenai prancangan alat uji fluida udara berbasis laboratorium bahwa dapat di simpulkam bahwa udara yang di hasilkan blower yang mengalir ke pipa yaitu 15,0 m/s dengan daya tekanan 220 volt, dengan temperatur udara 28°c Hasil pengujian alat dapat dismpulkan bahwa alat ini bekerja dengan baik berdasarkan percobaan yang kami lakukan di laboratorium teknik universitas islam makassar
Co-Authors Alisa Aminuyati Asriani Hasan Chindy Putri Ardhana Darmulia Haryanti Kahar M, Saripuddin Masrullah, Masrullah Muhammad Syafrun Nurfadilah Sabaria Suyuti Suarni, Agusdiwana Syafrun, Muhammad Syakir Syamsuddin Usman, M Agung Prasetya Wahyu Setiawan