Articles
<![CDATA[The Involvement of Firms in Helping Fight the Pandemic of COVID-19 : Evidence from Indonesia ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Mohamad Ilham]]>;
<![CDATA[Neks Triani]]>;
<![CDATA[Ainun Arizah]]>;
<![CDATA[Wa Ode Rayyani]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 8, No 1 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v8i1.1314
<![CDATA[The purpose of this study is to demonstrate the magnitude of firms socially involved in helping fight the pandemic of COVID-19. This study highlights 680 go public firms in Indonesia. The content analysis is used to find the information of firms’ social involvement. The result point of this study demonstrates that from 680 go public firms listed during the pandemic, there are only seven and one-half percent of companies involved in combating the coronavirus outbreak. Firms provide the donation including funds, free internet services, nutrition products, masks, and medical supplies. They have recognized their social involvement as the form of corporate social responsibility]]>
<![CDATA[SHARIA BANKS AND THEIR BUSINESS EARNINGS: AN EMPIRICAL EXPLORATORY OF THE CASE OF INDONESIA ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Rini Purnamasari]]>
<![CDATA[ Airlangga International Journal of Islamic Economics and Finance Vol. 3 No. 1 (2020): JANUARY-JUNE 2020 ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/aijief.v3i1.19326
<![CDATA[This research aims to identify the tendency of business earnings obtained by shariah banks and detect its patterns. The sample of this research was sharia commercial banks listed in Indonesia Bank and Financial Services Authority over the period of 2010-2017. The data of financial statements were utilized in this research. The result of this research pointed out that net income during eight periods of observation has shown fluctuative result. The further result found that the value of smoothness tends to go zero. It indicated that earnings pattern in sharia banks is highly smooth.]]>
<![CDATA[Dimensi Keadilan dalam Partisipasi Penyusunan Anggaran dan Kinerja Manajerial Rumah Sakit ]]>
<![CDATA[Yana Firana]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 2 (2020): Article Research ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v3i2.150
<![CDATA[Penelitian ini bertujuan untuk menguji dan menganalisis efek keadilan yang didimensikan ke dalam keadilan distributif, prosedural, dan interaksional terhadap hubungan partisipasi penyusunan anggaran dan kinerja manajerial rumah sakit. Sampel penelitian adalah pegawai rumah sakit yang terlibat dalam proses penyusunan anggaran yang ada di Sulawesi Selatan. Data dianalisis kedalam analisis jalur dengan multiple mediators. Hasil penelitian ini mengungkapkan bahwa partisipasi anggaran menyediakan efek langsung terhadap peningkatan kinerja manajerial rumah sakit. Pada efek mediasi, dimensi keadilan mendorong efek kenaikan partisipasi anggaran terhadap kinerja manajerial rumah sakit.]]>
<![CDATA[Does Zakat Signal the Firm Value? ]]>
<![CDATA[Ahmad Abbas]]>
<![CDATA[ International Journal of Zakat Vol 5 No 1 (2020): International Journal of Zakat ]]>
Publisher : <![CDATA[Center of Strategic Studies (PUSKAS) BAZNAS ]]>
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DOI: 10.37706/ijaz.v5i1.205
<![CDATA[Mining and manufacturing industries are two contributive sectors having high economic value. Optimalization of their zakat potential should be estimated not only addressed to provide the gain for public welfare, but firms should also obtain the economic value on their performance. This research aims to provide an empirical inference on mining and manufacturing zakatnomics. The effect of corporate zakat potential on the firms value is tested in this research. The sample comprises 47 mining companies and 180 manufacturing companies listed in Indonesia Stock Exchange by utilizing financial statements of 2018 period. The starting point finds huge the average corporate zakat potential in mining and manufacturing sector. Related to the effect test, the zakat potential is found positive on the firm value. This research also finds that the zakat impacts positively on the profitability. Therefore, it draws an inference that zakat empirically signals firm value and profitability.]]>
<![CDATA[Akuntabilitas Kinerja dalam Bingkai Tauhid Sosial: Suatu Refleksi Teologi Al Ma’Un ]]>
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Kamaya: Jurnal Ilmu Agama Vol 3 No 2 (2020) ]]>
Publisher : <![CDATA[Jayapangus Press ]]>
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DOI: 10.37329/kamaya.v3i2.439
<![CDATA[The study of this research aims to comprehend the concept and meaning of the accountability of social performance in Muhammadiyah University of Makassar. This study is qualitative using interpretive paradigm through etnomethodology approach. This study finds that Al Ma’un teology in Muhammadiyah University of Makassar is termed in the form of the servitude to God. In the university, a lot of products are the manifestation of accountability of social performance providing fundamental values including ukhuwah and sincerity in conducting the performance program, profesionalism, and independency.]]>
<![CDATA[Asistensi Penyusunan SBI e-Pocketbook sebagai Alat Pengendalian Anggaran Berbasis Kinerja ]]>
<![CDATA[Ahmad Abbas]]>
<![CDATA[ Jurnal PkM Pengabdian kepada Masyarakat Vol 5, No 5 (2022): Jurnal PkM : Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Indraprasta PGRI ]]>
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DOI: 10.30998/jurnalpkm.v5i5.13247
<![CDATA[As one of the educational institutions under the Ministry of Religion Indonesia established in 2016, STAIN Majene is led to conduct the optimization of a performance-based budgetary control system through costing standards. This development activity was designed using Participatory Action Research (PAR). The model of development of the product used 4D model (Define, Design, Development, and Dissemination) adopted from the model of Thiagarajan et al. (1974). Afterward, users of budgeting were taught so they were proficient at using the product of Internal Cost Standard (SBI). The result of this activity discloses that the SBI book is successful to be produced in the form of a digital known as the SBI e-pocketbook to budgetary users in STAIN Majene. It is a costing unit acting as the guidance of internally budgetary calculation of STAIN Majene and a necessary instrument in making budgetary allocations so that SBI product contributes to budgetary users in STAIN Majene. ]]>
<![CDATA[Efficient or Opportunistic: An Empirical Test of Managerial Discretion of Islamic Banking in Reporting The Earnings ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Neks Triani]]>;
<![CDATA[Wa Ode Rayyani]]>;
<![CDATA[Maha Radwan]]>
<![CDATA[ Economica: Jurnal Ekonomi Islam Vol 12, No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Islam UIN Walisongo ]]>
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DOI: 10.21580/economica.2021.12.2.9053
<![CDATA[Managers are responsible for the decision-making related to financial information. They make financial reporting incentives to manage financial data, including the earnings. Banks under Islamic principles seem to affect the probability of problematic managerial behavior in determining earnings. This study determines whether Islamic banking managers' discretion in reporting earnings is efficient or opportunistic. The sample of this study was Islamic commercial banks in Indonesia. The data was obtained from Bank Indonesia and Financial Services Authority. Their financial statements from 2010 to 2016 were analyzed using Moderated Regression Analysis. As reported by the analysis results, managers in Islamic banking are efficient in their discretion while reporting their earnings. Managers tend to level down their earnings when the profitability is exceptionally high at the current earning and movie it to the future earning making the profitability of Islamic banks seem stable. ]]>
<![CDATA[The Landscape of Financial Performances of Sharia Business Unit in Indonesia ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Nengsi Warna Sari]]>
<![CDATA[ BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 4 No 2 (2022): Banco: Jurnal Manajemen dan Perbankan Syariah ]]>
Publisher : <![CDATA[Institut Agama Islam Negeri Parepare ]]>
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DOI: 10.35905/banco.v4i2.3369
<![CDATA[The condition of financial performance is very important to evaluate because every bank will always face financial problems. Sharia Business Unit is one of the Islamic banks that is rarely highlighted for its financial performance because it is still attached to its parent company, namely conventional banks. The purpose of this study is to describe the financial performance of sharia business units. This type of research is descriptive quantitative. The sample of this study is the Sharia Business Unit in Indonesia. Data obtained from the Financial Services Authority during 2016-2018. Ratio analysis is used to obtain an overview of the data. The results of this study show that the financial performance of the Sharia Business Unit is considered good.]]>
<![CDATA[About Scholarly Works in the Field of Islamic Economic Law: A Visualization of Related Topics ]]>
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Manswab Mahsen Abdulrahman]]>
<![CDATA[ Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 2 No. 1 (2023): Milkiyah: Jurnal Hukum Ekonomi Syariah, February 2023 ]]>
Publisher : <![CDATA[Rumah Jurnal STAIN Majene ]]>
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DOI: 10.46870/milkiyah.v2i1.267
<![CDATA[Understanding issues raised in academic literature is a critical step in developing scholarly works in the field of Islamic economic law. This study aims to explore the topics and trends in the field of Islamic economic law in the last three decades, from 1992–2021. The data used in this study were online published articles from 1992 to 2021. Harzing’s Publish or Perish (PoP), VOSViewer, and Open Knowledge Maps were tools utilized for processing and analyzing the data. 169 articles were retrieved by applying the keyword and title word "Islamic Economic Law" in the Google Scholar database. The result of the study shows an increasing trend in the publication of scholarly works for the past thirty years, with 645 citations. As a result of the visualization, the topic of Islamic economic law tends to be designed in the context of theory, implementation through a case study approach, perspectives, a paper review elaborating the contract, and research in the field of Islamic law for economics. Islamic economic law areas recently attract an increasing number of attention from scientists, so related topics can be developed wider by various methods.]]>
<![CDATA[RELIGIOUS DIGITAL LITERACY IN ISLAMIC HIGHER EDUCATION: STUDENT-PERCEIVED BENEFIT ]]>
<![CDATA[Usman Usman]]>;
<![CDATA[Syarifah Halifah]]>;
<![CDATA[Ahmad Abbas]]>;
<![CDATA[Syamsidar Syamsidar]]>
<![CDATA[ Sosiohumaniora Vol 25, No 1 (2023): Sosiohumaniora: Jurnal Ilmu-Ilmu Sosial dan Humaniora, MARCH 2023 ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/sosiohumaniora.v25i1.41113
<![CDATA[Digital media tends to be used to deliver literacy regarding radicalism that can develop on campus. Students in Islamic Higher Education are considered as important subjects in using digital literacy.The purpose of this research is to demonstrate religious digital literacy perceived by students in Islamic Higher Education. The type of this research was qualitative using a phenomenological approach. Research objects were Islamic Higher Education in South Sulawesi consisting of IAIN Parepare, UM Parepare, as well as STAI DDI in Parepare, Pinrang and Sidrap. The informants were students from the Students Executive Board and Da’wah Units. An ambassador of Digital Literacy in the Library and Archives Office of South Sulawesi also became an informant in this research. The result demonstrates that religious digital literacy held in Islamic Higher Education in South Sulawesi greatly contributes to the student’s perspective change in comprehending information disruption and radicalism. Campuses conduct religious moderation events through workshops and the digital space. Otherwise, students use various digital sources to strengthen information. The source of religious digital literacy derives from information which is spread on WhatsApp, Facebook. YouTube, Telegram and Instagram. Therefore, the emergence of Islamic Higher Education in South Sulawesi can lead students to cope with information disruptions, and prevent the action of radicalism and fanaticism in the religion.]]>
