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All Journal Jurnal Ilmiah Ekonomi Islam Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Hukum Ekonomi Syariah Jurnal Akuntansi Al-Azhar Journal of Islamic Economics Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Medani : Jurnal Pengabdian Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum JAMP Maaliyah Journal of Islamic Economics and Business Ethics Referensi Islamika: Jurnal Studi Islam

Asyraf Mustamin

Universitas Islam Negeri Alauddin Makassar

Author-ID : 2440992

Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Strategi Bisnis Bank Syariah di Masa Pandemi Covid-19 Pada PT. Bank Panin Dubai Syariah Cabang Makassar Tri Mulato; Asyraf Mustamin; Supriadi Supriadi; St Hafsah Umar; Surya Ningsih
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

The purpose of this study was to determine the development of PT Bank Panin Dubai Syariah during the covid-19 pandemic. And to find out the business strategy implemented by PT Bank Panin Dubai Syariah Makassar Branch during the covid-19 pandemic. The research method used in this research is qualitative by describing the development and business strategy of Panin Dubai Syariah Bank Makassar Branch. This type of research is a field study, primary data collection. Sources of data were obtained directly with interview data collection techniques and documentation from various sources. The data analysis technique used is descriptive qualitative, which describes the development of PT Bank Panin Dubai Syariah during the pandemic. As well as the Business Strategy carried out by PT Bank Panin Dubai Syariah Makassar branch. The results of the research on the growth of PT Bank Panin Dubai Syariah in the period May 2020 to May 2021 experienced an increase in assets of 7.6 percent, and for murabahah financing, it decreased by -44 percent. Current accounts grew by 11 percent, savings grew by 27 percent, and time deposits decreased by -7.9 percent. The business strategy implemented by PT Bank Panin Dubai Syariah during the Covid-19 pandemic was to improve office services by implementing health protocols, increasing digital-based services, increasing ATM, Mobile Banking, and Cash Management System facilities to fulfill customer transactions. For financing recovery for financing affected by COVID-19 so that they can recover, as well as continuing to carry out product offerings and penetration to attract new financing.

Membangun Kreativitas dan Literasi Keuangan di Masa Pandemi Covid-19 Trimulato Trimulato; Nasrullah Bin Sapa; Samsul Samsul; Supriadi Supriadi; Muhlis Muhlis; Asyraf Mustamin; St Hafsah Umar; Rizki Rahim
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 1, No 1 (2021): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Kegiatan pengabdian masyarakat merupakan bagian dari Tridharma perguruan tinggi yang harus dilaksanakan. Semenjak kemunculan wabah pandemi covid-19 mengakibatkan banyak kegiatan sedikit berkurang, dan sangat terbatas. Dalam kondisi seperti ini produktifitas tetap harus dilaksanakan, banyak membutuhkan kegiatan untuk kegiatan tetap berjalan di masyarakat. Tujuan dari kegiatan ini untuk meningkatkan literasi keuangan syariah masyarakat. Kemudian untuk meningkatkan kreatifitas di masa pandemic, serta kegiatan sosial untuk masyarakat. Kegiatan ini melalui beberapa tahapan, peninjauan lokasi kegiatan, pengajuan izin kegiatan, penyusunan kegiatan, sampai dengan pelaksanaan kegiatan. Hasil kegiatan ini diharapkan dapatkan meningkatkan literasi keuangan syariah di tengah masyarakat di desa binaan kampung Amanah kota Makassar. Hadirnya barang dari hasil krativitas, serta kegiatan charity berbagai kegiatan untuk masyarakat.

Risiko Perkembangan Teknologi Perbankan Syariah Era Millenial Muhlis Masin; Asyraf Mustamin; Farid Fajrin; Supriadi Supriadi; Trisno Wardy Putra; Trimulato Trimulato
Al-Azhar Journal of Islamic Economics VOLUME 4 NOMOR 1, JANUARI 2022
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v4i1.148

The risk that have been faced by sharia financial institution is not merely about financial issue but also non-financial. Hence, it is considered as an urgency to be able to implement the risk management in order to conduct the hedging strategy in sharia financial institution, and also to anticipate and ready for further action needed in facing some irrelevant situations which are not according with the expectations and the objectives of the institution. This writing aims to assess the risk management in identifying and in managing of that. However, because of the complexity of the risk encountered both in financial and non-financial issue; such as operational risk of the use of modern technology services which does increasingly pamper the current millennial clients and that prone to cyber-security threat and thus needs protection. Also economic uncertainty with the state of pandemic covid 19.

Analisis Kelayakan Investasi Berbasis Ekonomi Kreatif Di Kota Parepare Muhajir Suni; Jumardi Jumardi; Asyraf Mustamin
Al-Azhar Journal of Islamic Economics VOLUME 3 NOMOR 2, JULI 2021
Publisher : Sekolah Tinggi Agama Islam (STAI) Al-Azhar Gowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37146/ajie.v3i2.81

Micro, Small and Medium Enterprises (UMKM) based on the creative economy are strategies implemented by the government in the current economic wave of the Industrial Revolution 4.0 era which has great potential to become one of the drivers that can create an independent, just and prosperous Indonesia in accordance with the vision of the development of Golden Indonesia 2045. The purpose of this research is to analyze the feasibility of developing investment based on creative economy in Parepare City based on technical and technological aspects, market and marketing aspects, and financial aspects. This type of research is field research (field research), using a qualitative descriptive approach. This research produces descriptive data which analyzes the feasibility of a business based on creative economy as a basis for making investment decisions using appropriate analysis. The feasibility analysis uses analysis of non-financial aspects in the form of analysis of technical and production aspects and market and marketing aspects. While the analytical tools used for the feasibility of the financial aspects use Payback Period (PP) analysis, Net Present Value (NPV), Internal Rate of Return (IRR), and Profitability Index (PI). The data used in this study are primary data and secondary data. Primary data obtained from observations and interviews. Secondary data is obtained through documents and related business reports. The results showed that handicraft, fashion/textile, printing/ publishing, and culinary businesses from non-financial aspects (technical and technological aspects and market and marketing aspects) and financial aspects (PP, NPV, IRT, and PI) are said to be feasible to develop, so that it meets the investment eligibility criteria.

Analisis Kinerja Keuangan untuk Menilai Keunggulan Bersaing pada Bank Syariah Mandiri Indonesia Asyraf Mustamin; Ismawati Ismawati; Trimulato Trimulato
JURNAL HUKUM EKONOMI SYARIAH Volume 3, No. 1, April 2020
Publisher : Prodi Hukum Ekonomi Syariah Fakultas Agama Islam Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jhes.v0i0.6966

Penelitian ini bertujuan untuk mengungkap pelaksanaan penyajian laporan keuangan yang disajikan oleh Bank Mandiri Syariah Indonesia secara menyeluruh yaitu dari sisi kinerja keuangan yang menjadi salah satu dasar keunggulan bersaing bagi perusahaan yaitu dari aspek keuangan. Studi ini dilaksanakan dengan menganalisis Laporan keuangan Bank Mandiri Syariah selama tiga tahun yaitu tahun 2013-2015. Adapun analisis yang dignakan untuk menilai kinerja keuangan Bank Mandiri Syariah ialah analisis rasio analisis likuiditas, Analisis Rasio likuiditas dipilih karena merupakan rasio untuk mengukur kemampuan dalam memenuhi kewajiban jangka pendeknya pada saat ditagih oleh suatu perusahaan. Dengan kata lain dapat membayar kembali pencairan dana depositnya pada saat ditagih serta dapat mencukupi permintaan kredit yang telah diajukan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan Bank Mandiri Syariah cukup baik dan mampu memenuhi kebutuhannya dengan rasio likuiditas yang ada padahal Bank Mandiri syariah tidak menjalankan sistem bunga pada pengoprasiannya serta tidak bergerak dalam sektor produksi.

ANALISIS PENERAPAN ZAKAT SEBAGAI ALAT PERENCANAAN PAJAK (TAX PLANNING) PPh BADAN PADA PT TELKOM INDONESIA Asyraf Mustamin; Amrah Kasim; Ismawati Ismawati; Murliani Murliani
JURNAL AKUNTANSI Vol 9, No 1 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i1.77

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan zakat sebagai alat perencanaan pajak dan menguji bukti empiris efisiensi PPh badan pada PT Telkom Indonesia Tbk Makassar untuk laporan keuangan dan laporan perpajakan mulai tahun 2011-2013. Teknik pengumpulan data yaitu penelitian lapangan studi kasus dengan menganalisis data kuantitaif dan menghasilkan data kualitatif. Objek yang diteliti ialah dokumentasi data-data pada PT Telkom Indonesia Tbk. Berdasarkan hasil penelitian menunjukkan bahwa PT Telkom Indonesia Tbk Makassar telah melakukan pelaporan perpajakan sesuai dengan peraturan perpajakan yaitu Undang-undang No.36 tahun 2008, setelah melakukan perhitungan Pajak Penghasilan (PPh) badan setelah diterapkan zakat sebagai alat perencanaan pajak serta perusahaan wajib mengeluarkan zakat karena keberadaan perusahaan adalah sebagai badan hukum (recht person) atau yang dianggap sebagai orang. Hasil perhitungan perencanaan pajak setelah dilakukan penerapan zakat terdapat potensi efisiensi sebesar 6,3% sehingga hasil perhitungan PPh Badan dengan melakukan penerapan zakat lebih efisien dibandingkan tanpa melakukan penerapan zakat sebagai alat perencanaan pajak.

Pengaruh kompetensi sdm, sistem informasi akuntansi, dan pemanfaatan teknologi informasi terhadap kinerja manajemen devisi keuangan perhotelan Andri Machmury; Jumardi Jumardi; Salam Salam; Asyraf Mustamin
AKUNTABEL Vol 18, No 2 (2021): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kompetensi sumber daya manusia, sistem informasi akuntansi, dan pemanfaatan teknologi informasiÂ terhadap kinerja manajemen devisi keuangan. Desain penelitian adalah non eksprimental dan jenis penelitian adalah penelitian eksplanatori atau pengujian hipotesis yang menjelaskan pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia, sistem informasi akuntansi, dan pemanfaatan teknologi informasi berpengaruh terhadap kinerja manajemen devisi keuangan. Penemuan ini menunjukkan bahwa faktor-faktor seperti kompetensi sumber daya, sistem informasi akuntansi, dan pemanfaatan teknologi informasi terhadap kinerja manajemen devisi keuangan dapat memberikan pemahaman dan kerangka yang berguna kepada perusahan swasta maupun instansi pemerintah dalam meningkatkan kinerja manajemen yang efektif dan efisien khususnya manajemen devisi keuangan. Hasil penelitian ini juga dapat mengimplikasikan baik secara teoritis maupun praktik untuk pengambilan kebijakan guna peningkatan efektiftas dan efisiensi dalam penyusunan, pelakasanaan, pengelolaan, dan pertanggungjawaban manajemen devisi keuangan perusahaan khususnya hotel atau resort.

Pelatihan Pembuatan Laporan Keuangan Bagi UMKM Binaan Lapak Berkah Lembaga IZI Makassar Trimulato; Sudirman Sudirman; Asyraf Mustamin
Medani : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

Peran seluruh pihak dalam mendukung perkembangan Usaha Mikro Kecil dan Menengah (UMKM), perlu dilakukan untuk mendukung perkembangan ekonomi. Sebagaimana porsi UMKM terbesar dalam pergerakan ekonomi di Indonesia, UMKM melibatkan banyak pihak kegiatannya sehingga memberikan peluang lapangan kerja yang lebih besar. Hanya saja terkadang UMKM memiliki kendala dalam pengembangannya, seperti kendala permodalan, kendala penggunaan teknologi, dan kendala dalam menyusun laporan keuangan. Terkadang UMKM tidak mendapat akses pembiayaan dari lembaga keuangan karena tidak memiliki laporan keuangan yang baik, sehingga dibutuhkan pendampingan bagi UMKM untuk penyusunan laporan keuangan yang baik. Tujuan dari kegiatan pengabdian ini untuk memberikan pelatihan pendampingan laporan keuangan yang mudah bagi UMKM lapak berkah binaan lembaga Inziatif Zakat Indonesia (IZI) Makassar. Metode pengabdian masyarakat yang dilakukan ini melalui pendampingan langsung kepada para pelaku UMKM, dengan melakukan beberapa tahapan sebelum pelaksanaan kegiatan. Hasil dari kegiatan pengabdian masyarakat pelaku UMKM mengetahui cara pembuatan laporan keuangan yang sederhana, pelaku UMKM. Kegiatan ini merupakan program kegiatan program studi perbankan syariah UIN Alauddin Makassar berkerjasama dengan lembaga IZI Makassar.

Halal Economy as a Driver of Global Development: Literature Review VoS Viewer Trimulato; Asyraf Mustamin
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 1 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i1.515

The global rise of the halal economy has positioned it as a critical component in advancing inclusive and sustainable global development. This study aims to systematically explore the trends, challenges, and opportunities in halal economic research, while mapping key themes and research gaps using a bibliometric approach. Employing a Systematic Literature Review (SLR) combined with VOSviewer bibliometric analysis, this research analyzes 97 academic publications from 2014 to 2024 sourced via the Publish or Perish software. The findings reveal a significant growth trajectory in halal economy-related research, with dominant themes encompassing halal industry development, sustainability, Islamic finance, and halal tourism. The analysis also highlights Indonesia’s central role in halal economic scholarship and underscores the increasing integration of halal values with the Sustainable Development Goals (SDGs). However, persistent challenges such as fragmented global halal standards and low halal literacy in several regions remain critical barriers to inclusive global expansion. This study offers strategic insights for policymakers to foster a harmonized global halal ecosystem by strengthening regulations, supporting innovation, and enhancing cross-border cooperation. The results also provide a roadmap for future research to align halal economic practices with sustainable and ethical global development frameworks.

The Role of Islamic Banks to Support Halal Industry in Indonesia: A Systematic Literature Review Trimulato; Asyraf Mustamin; Khaliq Ahmad
JOURNAL OF ISLAMIC ECONOMICS AND BUSSINES ETHICS Vol 3 No 1 (2026): JIESBI: Journal of Islamic Economics and Business Ethics
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/jiesbi.v3i1.458

Islamic banking in Indonesia plays a significant role in supporting the development of the halal industry, which encompasses various sectors. The distribution of Islamic bank financing for the productive sector has not been maximized. This research is guided by the approach of using the VOSviewer application to analyze the network of literature relevant to this topic. By using this method, this research can identify trends and relationships across previous studies on Islamic banking and the halal industry, and uncover research gaps that have not been widely explored. This research employed a qualitative approach, using a Systematic Literature Review (SLR), to examine the literature on Islamic banking and the halal industry. Data sources were obtained from the Publish or Perish application to extract bibliometric data, which was then analyzed using VOSviewer. The results showed that Islamic banking plays a strategic role in providing financing that supports the development of the halal industry, including working capital, investment, and related sectors. The policy implications are the importance of strengthening the synergy between the Islamic banking sector and the halal industry, as well as the need for more integrated policies to support the growth of the Islamic-based economy in Indonesia.

Co-Authors - Trimulato, - Amrah Kasim Andri Machmury Evi Sugiatni Farid Fajrin Ismawati JUMARDI Kamaruddin Khaliq Ahmad Muhajir Suni Muhlis Masin Mujahidah Murliani Murliani Nasrullah Bin Sapa Nur Isra' Ahmad Nuraeni Gani Nuraeni Gani Rizki Rahim Salam Samsul Samsul St Hafsah Umar Sudirman Supriadi Supriadi Surya Ningsih Tri Mulato Trisno Wardy Putra

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