Article Per Year (5 Year)
p-Index From 2020 - 2025
2.307
P-Index
This Author published in this journals
All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Al-Amwal : Journal of Islamic Economic Law SENTRALISASI El-Iqtishady Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah EKONOMIKA45 Islamic Accounting and Finance Review Indonesian Journal of Taxation and Accounting Jurnal Rekognisi Ekonomi Islam (JREI) Journal of Ekonomics, Finance, and Management Studies Ekopedia: Jurnal Ilmiah Ekonomi
Saiful Muchlis
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Implementasi Islamic Social Reporting Dalam Pengembangan Pembiayaan Koperasi Syariah Btm Al-Kautsar Saiful Muchlis; Rizki Auliah
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 6 No 2 (2016): ASSETS
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/.v6i2.2908

Abstract

Penelitian ini berfokus pada pengaruh  Islamic Social Reporting dalam pengembangan pembiayaan koperasi syariah Al-kautsar. Tujuan penelitian ini yaitu untuk 1) Memberikan pemahaman Islamic Social Reporting pada koperasi syariah; 2) Untuk mengetahui peran penerapan Islamic Social Reporting dalam  pengembangan pembiayaan pada koperasi syariah Al-kautsar. Penulis menggunakan jenis penelitian kualitatif dengan pendekatan deskriptif-analisis. Penelitian dilakukan dengan menganalisis penerapan Islamic Social Reporting dalam pengembangan pembiayaan. Dengan menggunakan sumber data yaitu menganalisis laporan keuangan koperasi syariah Al-kautsar dan beberapa informan yang memiliki peran penting pada koperasi, serta tekhnik pengumpulan data menggunakan reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa, menerapkan unsur-unsur  Islamic Social Reporting dalam pengembangan pembiayaan pada koperasi syariah tersebut dapat dilakukan dengan 1) meningkatkan nilai-nilai Islam pada koperasi pada setiap individu karyawan atau tenaga kerja; 2) setiap amal kegiatan yang dilakukan dapat menerapkan konsep tanggungjawab, amanah dan jujur; 3) menanamkan nilai-nilai ilahiah dengan senantiasa menyadari kehadiran Tuhan dalam setiap aktivitas. Hal ini dapat dilakukan dengan menerapkan konsep tanggungjawab, bahwa manusia diciptakan di muka bumi ini semata sebagai khalifah. Implikasi dari penelitian ini adalah memberikan pemahaman bahwa dalam penerapan Islamic Sicial Reporting, nilai-nilai syariah  perlu dibangun di atas pondasi yang kuat. Melalui penelitian ini dilakukan penyadaran bahwa pelaporan sosial perusahaan dibangun dengan berdasarkan pada zakat, transaksi yang diharamkan dalam Islam, aspek-aspek sosial, dan tata kelola perusahaan. Sehingga terciptanya keadilan dan mashlahah.
Pengaruh Akuntabilitas, Transparansi dan Fairness Terhadap Kinerja Instansi Pemerintah dengan Pemanfaatan Accounting Information System Sebagai Pemoderasi Wahyuni Uni Arifin; Saiful Muchlis; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 1 No 2 (2020): Jurnal ISAFIR
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v1i2.17616

Abstract

Penelitian ini bertujuan untuk menguji pengaruh akuntabilitas, transparansi, dan fairness terhadap kinerja instansi pemerintah dengan pemanfaatan accounting system sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja di BPKAD Provinsi  Sulawesi Selatan. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini adalah pegawai yang bekerja pada BPKAD Provinsi  Sulawesi Selatan dengan ketentuan bahwa responden yang bersangkutan minimal telah bekerja selama satu tahun pada BPKAD Provinsi  Sulawesi Selatan tersebut, adapun sampel dalam penelitian ini berjumlah 50 pegawai. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, dan fairness berpengaruh positif terhadap kinerja instansi pemerintah. Analisis variabel moderating dengan pendekatan uji interaksil menunjukkan bahwa pemanfaatan accounting system mampu memoderasi hipotesis akuntabilitas dan transparansi terhadap kinerja instansi pemerintah, namun pemanfaatan accounting system tidak memoderasi fairness terhadap kinerja instansi pemerintah.
ANALISIS PERBANDINGAN METODE FULL COSTING DAN VARIABEL COSTING DALAM PENETAPAN HARGA POKOK PRODUKSI (STUDI PADA PERUSAHAAN DAERAH AIR MINUM TIRTA JE’NEBERANG KABUPATEN GOWA) Lilis Febrianty; Saiful Muchlis
ISAFIR: Islamic Accounting and Finance Review Vol 1 No 1 (2020): Jurnal ISAFIR
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v1i1.18326

Abstract

Abstrak, Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi menggunakan metode full costing dan variable costing.  Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif. Dengan pendekatan deskriptif Berdasarkan karateristik masalah yang diangkat oleh peneliti, maka penelitian ini diklasifikasikan sebagai   penelitian deskriptif kuantitatif. Data yang digunakan dalam penelitian ini yaitu data sekunder yang diperoleh langsung dari pihak perusahaan seperti data laporan keuangan perusahaan terkhusus pada laporan produksi perusahaan selama tahun 2018. Sedangkan untuk data serta data sekunder yang lainnya diperoleh dari buku, jurnal, internet atau media lain yang mendukung penelitian ini. Hasil analisis data menunjukkan bahwa perhitungan harga pokok produksi variable costing lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode full costing yaitu sebesar Rp 1.475/m3 dan menurut metode variable costing yaitu sebesar Rp1.198/m3. selisi dari keduanya yaitu sebesar Rp. 277/m3.  Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapabiaya kedalam harga pokok produksi jika menggunakan variable costing seperti biaya pemeliharaan alat produksi, dan biaya depresiasi pada produk air bersih.
PENGARUH DANA PIHAK KETIGA (DPK) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITAS DENGAN PEMBIAYAAN MURABAHAH SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2014-2018) Muh. Fahrul Rasyid; Saiful Muchlis; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 1 No 2 (2020): Jurnal ISAFIR
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v1i2.18330

Abstract

Abstrak, Penelitian ini bertujuan untuk menguji Pengaruh DPK dan NPF terhadap Profitabilitas dengan Pembiayaan Murabahah sebagai Variabel Intervening dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan selama periode 2014-2018. Sampel penelitian ini yaitu 12 BUS syariah dengan teknik purposive sampling. Data yang digunakan merupakan data sekunder dengan data rasio keuangan yang diperoleh melalui website dari masing-masing BUS. Analisis data yang digunakan adalah regresi linear berganda dan regresi intervening dengan menggunakan metode kausal step. Hasil penelitian menunjukkan (1) DPK berpengaruh positif dan signifikan terhadap Profitabilitas (ROA). (2) NPF berpengaruh negatif dan signifikan terhadap Profitabilitas (ROA). (3) DPK berpengaruh positif dan signifikan terhadap pembiayaan murabahah. (4) NPF tidak berpengaruh terhadap pembiayaan murabahah (5) DPK melalui pembiayaan murabahah berpengaruh positif terhadap profitabilitas (ROA). (6) NPF melalui pembiayaan murabahah tidak berpengaruh terhadap profitabilitas (ROA). (7) pembiayaan murabahah berpengaruh positif namun tidak signifikan terhadap Profitabilitas (ROA).
Implementation of Islamic Bank Mudharabah Financing in Makassar Nurdin, Maryam; Mukhtar Lutfi; Muhammad Wahyuddin Abdullah; Saiful Muchlis
SENTRALISASI Vol. 13 No. 1 (2024): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v13i1.2787

Abstract

This study aims to determine the implementation of mudharabah contracts in Islamic banks. The type of research used is qualitative. This research was conducted with in-depth interviews. The informants who will be the source of data in this research are people who are directly involved in mudharabah financing practices. Informants were determined by purposive sampling and snowball techniques. Informants were determined by certain criteria: (1) Islamic banking leaders in Makassar (2) Islamic banking account officers in Makassar (3) Customers who are or have received mudharabah financing. The total number of informants is 5 people. The results showed that there is a high risk of moral hazard so that this financing is transferred to the Mudharabah contract, so the conclusion of this study is that the implementation of the mudharabah contract is not fully implemented.
Dana Amil Baznas Makassar Psak 109 Vs Praktik Mochammad Fadhil Abdullah; Muhammad Wahyuddin Abdullah; Saiful Muchlis; Rahmawati Muin; Ayu Ruqayyah Yunus
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2620

Abstract

Amil has a maximum right of 12.5% of zakat funds while for infaq / alms funds and other religious social funds, a maximum of 20% of amil rights are used for amil operational purposes. Amil is required to make disclosures related to transactions, and distribution policies including funds for amyl itself as well as the percentage of distribution, and the reason for the policy used. In the financial statements according to PSAK 109, amil funds are presented in the statement of financial position and statement of changes in funds and disclosed in notes to the financial statements. This study aims to determine the compatibility between the practice of presenting and disclosing amil funds/rights in the financial statements of BAZNAS Makassar City with PSAK Standard 109 concerning Accounting for Zakat, Infaq, and Alms Management. This research was carried out with a descriptive qualitative approach with literature studies. This qualitative research tries to provide an overview of theory with practice in the field after comparing the two. The type of data used is secondary data. The data used is secondary data that has been provided by BAZNAS in the form of audited financial statements for 2022 and 2021. The results of this study show that the components of the Audited financial statements of BAZNAS Makassar City 2022-2021 in format have followed the PSAK 109 standard consisting of a Balance Sheet, Report of Changes in Funds, Report of Changes in Managed Assets, Cash Flow Statement and Notes to Financial Statements. However, the presentation and disclosure are not following PSAK 109 and generally accepted financial accounting standards.
Pengaruh Islamic Social Reporting dan Islamic Corporate Governance Terhadap Return On Asset Dengan Intellectual Capital Sebagai Variabel Moderasi (Studi Pada Bank Umum Syariah Yang Terdaftar di OJK Tahun 2018-2022) Reski; Saiful Muchlis; Namla Elfa Syariati
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/ijota.v2i2.26

Abstract

This study aims to determine the influence of Islamic social reporting and Islamic corporate governance on return on assets with intellectual capital as a moderation variable in Sharia Commercial Banks registered with the OJK in 2018-2022. This research is a type of quantitative research with a comparative causal approach. The data used is in the form of secondary data in the form of annual reports and good corporate governance for the 2018-2022 period which is accessed through the official website of each bank. In this study, 40 samples were used with a side purposive method. This study uses analysis techniques in the form of multiple linear regression analysis and moderation regression analysis with the help of the SPSS 29 program. Based on the results of this study, it shows that the results of Islamic social reporting and Islamic corporate governance have a positive effect on return on assets, then the intellectual capital variable is not able to moderate the influence of Islamic social reporting, Islamic corporate governance on return on assets. The implication of this study is that it can be a reference in decision-making to improve financial performance which is proxied by return on assets in Sharia Commercial Banks.
Determinan Kecenderungan Fraud Accounting dalam Pengelolaan Keuangan Desa dengan Moralitas Inndividu sebagai Pemoderasi Devi Adhana; Saiful Muchlis; Nur Rahma Sari
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/ijota.v2i2.24

Abstract

The purpose of this study was to determine how the effect of individual morality as a moderating variable of internal control, compensation suitability and organizational culture on the tendency of fraud accounting in the Village Government of Donri-Donri District, Soppeng Regency.In this study using a sample of 65 respondents with total sampling technique. The data used in this study are primary data, namely data collected by distributing questionnaires that have been previously prepared to be filled in directly by respondents. The data analysis technique used in this study is multiple linear regression analysis and absolute value difference analysis. The results of this study indicate that internal control, compensation suitability and organizational culture have a negative effect on the tendency of fraud accounting. Moderating variables, namely individual morality, are able to moderate the relationship between organizational culture and the tendency of fraud accounting, but are unable to moderate the relationship between internal control and compensation suitability on the tendency of fraud accounting. The implication of this research is that the village apparatus should be transparent about the budget realization report every year, as well as the budget realization report. The results of this study are expected to help identify risks and early indications of fraud in anticipating possible fraud that occurs, especially in the government sector. Meanwhile, future researchers are expected to expand the scope by exploring other factors that influence the tendency of fraud accounting in financial management.
Sharia Enterprise Theory: Integration of The Concept of Trust in The Amil Zakat Institution Ahmad Zikri Dwiatmaja; Muhammad Danial Tompson; Saiful Muchlis
Al-Amwal : Journal of Islamic Economic Law Vol. 9 No. 2 (2024): Al-Amwal : Journal of Islamic Economic Law
Publisher : Prodi Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v9i2.6090

Abstract

Purpose - Zakat is one of the pillars of Islam that is very important, functioning as the main instrument in realizing trust and improving the welfare of the people. In order for the noble goal of zakat to be achieved, zakat management needs to be carried out in a professional and good way (good zakat governance), which means that zakat must be managed systematically in accordance with Islamic sharia principles. The management of zakat must include aspects of trust, utility, justice, legal certainty, integration, and accountability. Method - This research uses a qualitative approach with a literature study that examines various sources related to Sharia Enterprise Theory integrated with the concept of trust and its application in amil zakat institutions. Result - The results of the study show that the application of this theory is in accordance with the role of humans as khalifatullah fil ardh, who is tasked with creating and distributing welfare for humanity and nature. Thus, Sharia Enterprise Theory is a development of Enterprise Theory that has been integrated with Islamic values, resulting in a more transcendental and humanist theory. In the perspective of Sharia Enterprise Theory, stakeholders consist of God, humans, and nature, with God as the supreme party that is the goal of human life. Humans as caliphs on earth have a mission to create and distribute prosperity for all creatures and the universe. The problem that still exists is that there are still many people who do not fully understand the importance of trust in managing zakat. Sometimes, zakat amil institutions feel pressured to achieve high zakat collection targets, thereby ignoring the principles of trust. Implication - Implementing the trust concept is an ongoing process. It requires a strong commitment from all parties involved to realize better and more beneficial zakat management for the community.
Pengembangan Usaha Mikro, Kecil, Dan Menengah (Umkm) Melalui Dukungan Perbankan Islam: Tinjauan Empiris Di Indonesia Aniq Akhmad Ali Bawafie; Sahria; Saiful Muchlis
Jurnal Rekoginisi Ekonomi Islam Vol. 3 No. 02 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jrei.v3i02.1224

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy, contributing significantly to GDP, employment and job creation. However, the sustainability and development of MSMEs still face challenges, including limited access to financing, particularly from Islamic banks. This study aims to explore the role of Islamic banks in supporting the development of MSMEs in Indonesia through a documentation analysis approach. Results show that sharia-based financing, such as Mudharabah and Musyarakah, has great potential in improving financial inclusiveness, economic justice, and sustainability of MSMEs. However, the portion of Islamic bank financing for MSMEs is still low, with suboptimal financing quality. Collaborative strategies between Islamic banks, government, and technological innovation are needed to overcome financing access constraints and strengthen the role of MSMEs in achieving sustainable development goals. This study provides an important perspective on strengthening synergies between the Islamic banking sector and MSMEs as a key driver of inclusive economic growth
Co-Authors Abdullah, Muhammad Wahyuddin Aditya Ahmad Zikri Dwiatmaja Aniq Akhmad Ali Bawafie Ayu Ruqayyah Yunus Devi Adhana Devi Novianty Helda Rostiani Ippa Syahida Lilis Febrianty Lince Bulutoding Maryam Nurdin, Maryam Mochammad Fadhil Abdullah Moh Yusuf Muh. Fahrul Rasyid Muhammad Danial Tompson Muhammad Fajrin Adnan Mukhtar Lutfi Namla Elfa Syariati Nur Aulia Husnihita Muchtar Nur Rahma Sari Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Reski Rizki Auliah Sahria Suhartono Suhartono Syamsul Wahyuni Uni Arifin