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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi ETIKONOMI Jurnal Keuangan dan Perbankan Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) INFERENSI Agregat: Jurnal Ekonomi dan Bisnis Muqtasid: Jurnal Ekonomi dan Perbankan Syariah IKRA-ITH EKONOMIKA InPrime: Indonesian Journal Of Pure And Applied Mathematics Maliki Islamic Economics Journal Madania: Jurnal Kajian Keislaman Jurnal Akuntansi dan Bisnis Krisnadwipayana
Abdul Hamid
UIN Syarif Hidayatullah Jakarta
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Islamic Personality Model as Psychometric Tool To Assess Creditworthiness of Micro Financing Hardiansyah Hardiansyah; Euis Amalia; Abdul Hamid
ETIKONOMI Vol 22, No 1 (2023)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v22i1.30370

Abstract

This study aims to develop an Islamic personality model as a psychometric tool to assess creditworthiness as an alternative predictive character analysis for micro businesses. The method designed to formulate the proposed model coded in R Studio uses two approaches. First, we modify Moslem Religiosity Personality Inventory and then frame a structural model based on Partial Least Square. Subsequently, we use the random forest technique to see the model's accuracy. The result shows a valid and reliable model and performs with 89.47 % accuracy with an Area Under Curve -Receiver Operating Characteristic of 90.06 %. This model implies a solution to strengthen the assessment of the character of creditworthiness of a potential micro-business and helps Islamic Financial Institutions to assess prospective micro-business to determine credit risk and pricing.JEL Classification: B41, D81, D87, G21, P43How to Cite:Hardiansyah., Amalia, E., & Hamid, A. (2023). Islamic Personality Model as Pychometric Tool To Access Creditworthiness of Micro Financing. Etikonomi, 22(1), 233–246. https://doi.org/10.15408/etk.v22i2.30370.
How Do Audit Capacity Stress Affect Audit Quality? The Mediating Mechanism of Due Professional Care Abdul Hamid; Farhanah Murniasih
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/22380

Abstract

This study aims to investigate whether due professional care mediates the relationship between audit capacity stress and audit quality. A quantitative approach was applied using survey data collected from 105 auditors working in Jakarta, Indonesia. Hypotheses were tested using the Hayes’ PROCESS Macro (Model 4) to test direct and indirect effects. The results indicate that audit capacity stress positively influences due professional care, suggesting a compensatory discipline effect whereby increased pressure stimulates greater auditor vigilance. Due professional care, in turn, has a significant positive effect on audit quality. Mediation analysis further reveals that due professional care partially mediates the relationship between audit capacity stress and audit quality, implying that heightened diligence can mitigate some adverse effects of stress, although excessive workload may still impair quality through other behavioral mechanisms such as fatigue or distraction. Theoretically, this study contributes to behavioral auditing literature by identifying due professional care as a key cognitive pathway linking stress and quality. Practically, the findings highlight the importance for audit firms to balance workload demands with effective supervision to sustain audit quality, particularly during peak audit periods.
Murabahah Accounting under PSAK 102 and FAS 28: A Maqâshid al-Syarî‘ah and Fiqh Mu‘âmalah Analysis Basri Naali; Abdul Hamid; Andi Achmad Zulkarnaen
Madania: Jurnal Kajian Keislaman Vol 30, No 1 (2026): JUNE
Publisher : Universitas Islam Negeri (UIN) Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/madania.v30i1.11928

Abstract

This study examines whether PSAK 102, issued by the Indonesian Institute of Accountants, and FAS 28, issued by AAOIFI and effective from 1 January 2019, converge or diverge in their accounting treatment of the murabahah contract, and it reads the findings through a maqâshid al-syarî‘ah and fiqh mu‘âmalah lens. Using a qualitative comparative analysis of the official texts of PSAK 102, FAS 28, IFRS 15, and IFRS 9, supplemented by an illustrative simulation of a vehicle financing contract worth IDR 350 million, the study finds partial convergence at the structural level of recognition, measurement, and presentation. The principal divergence lies in profit allocation: PSAK 102 permits the proportional and annuity methods, whereas FAS 28 mandates the effective profit rate for contracts exceeding twelve months. The annuity method recognises roughly sixty percent more profit in the first year than the proportional method, mirroring IFRS 9. The study argues that the sharia distinctiveness of murabahah accounting is more terminological than substantive at the level of recognition, and that its ethical surplus lies in a maqâshid -grounded disclosure culture accessible to the customer. It endorses the term sharia contract accounting over the broader Islamic accounting. Studi ini mengkaji apakah PSAK 102 yang diterbitkan Ikatan Akuntan Indonesia dan FAS 28 yang diterbitkan AAOIFI serta berlaku efektif sejak 1 Januari 2019 bertemu atau berbeda dalam perlakuan akuntansi akad murabahah, dan membaca temuannya melalui perspektif maqâshid al-syarî‘ah dan fiqh mu‘âmalah. Dengan analisis komparatif kualitatif atas teks resmi PSAK 102, FAS 28, IFRS 15, dan IFRS 9 yang dilengkapi simulasi ilustratif kontrak pembiayaan kendaraan senilai Rp350 juta, studi menemukan konvergensi parsial pada tataran struktural pengakuan, pengukuran, dan penyajian. Divergensi utama terletak pada alokasi keuntungan: PSAK 102 mengizinkan metode proporsional dan anuitas, sedangkan FAS 28 mewajibkan metode effective profit rate untuk kontrak di atas dua belas bulan. Metode anuitas mengakui keuntungan sekitar enam puluh persen lebih besar pada tahun pertama dibanding metode proporsional, menyerupai IFRS 9. Studi berargumen bahwa distingsi maqâshid dalam akuntansi murabahah lebih bersifat terminologis daripada substantif pada tataran pengakuan, dan surplus etisnya terletak pada budaya pengungkapan yang berlandaskan maqâshid sehingga pengungkapan harga perolehan dapat diaudit dan diakses pihak yang berkontrak. Istilah sharia contract accounting didukung sebagai deskriptor yang lebih akurat daripada Islamic accounting yang lebih luas.
Navigating Accountability and Sustainability in Accounting Through the Lens of Islamic Ethics Ivahzada Marella Edgina; Abdul Hamid
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 2 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i2.318

Abstract

Islamic ethics significantly influences the decision-making processes of accountants, promoting principles of integrity, accountability, and sustainability within financial reporting. This research investigates the importance of Islamic ethical tenets, such as Adl (justice), Sidq (honesty), Amanah (responsibility), and Taqwa (piety), in guiding the professional behavior of accountants. Through a systematic literature review, the study evaluates findings from Scopus-indexed journals and various academic sources to explore the interplay between Islamic ethics, sustainability, and accountability. It highlights prevalent ethical challenges in the accounting field, including financial statement manipulation, insider trading, and conflicts of interest, while also assessing how Islamic ethics can provide solutions to these issues. The results indicate that the integration of Islamic ethics into accounting practices fosters transparency, enhances public trust, and contributes to the sustainability of businesses over the long term. This research underscores the necessity of embedding Islamic ethical principles within accounting regulations, educational frameworks, and professional standards. Additionally, it advocates for further empirical investigations to evaluate the tangible effects of Islamic ethics on corporate governance and financial stability.
The Paradox of Plenty in Zakat Management: Baitul Mal Hidayatullah’s Financial Sustainability and Effectiveness Ananda Ayu Amelia; Desmadi Saharuddin; Rahmat Hidayat; Abdul Hamid
Maliki Islamic Economics Journal Vol 6, No 1 (2026): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v6i1.40362

Abstract

This study examines the paradox between Indonesia's substantial zakat potential and its institutional realization by assessing the financial sustainability and distribution effectiveness of Baitul Mal Hidayatullah. Using secondary data from audited financial statements and institutional reports, the study analyzes zakat collection and distribution through the Allocation to Collection Ratio (ACR), complemented by descriptive statistics, Ordinary Least Squares (OLS) regression, and Pearson correlation analysis. The findings indicate that zakat collection fluctuated considerably, whereas distribution remained consistently high, with ACR exceeding 100% in two years due to reserve utilization. Regression results reveal that distribution volume significantly improves ACR performance, while collection growth alone does not proportionally enhance distribution effectiveness. These findings highlight a structural imbalance between fundraising capacity and sustainable fund allocation. The study implies that zakat institutions should strengthen reserve management, improve fundraising sustainability, and enhance financial governance to maintain long-term institutional resilience. This study is limited to a single national zakat institution and a five-year observation period; therefore, future studies should employ comparative analyses across multiple institutions and incorporate broader governance and macroeconomic variables.
Zakat, IPM, dan Pertumbuhan Ekonomi: Bukti dari DKI Jakarta: Bukti dari DKI Jakarta Muhammad Khaerul Muttaqien Muttaqien; Desmadi Saharuddin; Muhammad Said; Abdul Hamid; Laila Yumna
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study analyzes the effects of zakat, the Human Development Index (HDI), and unemployment on regional economic growth in Jakarta Special Capital Region (DKI Jakarta). The study employs a quantitative approach using secondary panel data covering seven geographical units in DKI Jakarta over the 2020–2024 period. The units of observation comprise the Thousand Islands, South Jakarta, East Jakarta, Central Jakarta, West Jakarta, North Jakarta, and DKI Jakarta Province, resulting in 35 observations. The analysis was conducted using multiple linear regression, with Gross Regional Domestic Product (GRDP) at constant prices as the dependent variable and zakat, HDI, and the unemployment rate as independent variables. The results show that zakat has a positive and significant effect on GRDP (β = 0.991; p < 0.001), whereas HDI and the unemployment rate do not have statistically significant effects. Simultaneously, the three independent variables significantly affect GRDP (F = 572.917; p < 0.001), with a coefficient of determination (R²) of 0.982. These findings indicate that the role of zakat is more pronounced in aggregate economic growth than in employment absorption, suggesting that strengthening the function of zakat should be accompanied by structural employment policies. The main contribution of this study lies in developing an integrated model that links Islamic social finance, human development, employment, and economic growth within the regional context of DKI Jakarta.
Co-Authors Ananda Ayu Amelia Andi Achmad Zulkarnaen Arief Mufraini, Arief Basri Naali Desmadi Saharuddin Euis Amalia Faizul Mubarok Farhanah Murniasih Hardiansyah Hikmatul Aliyah Ivahzada Marella Edgina Laila Yumna Mohammad Nur Rianto Al Arif Muhammad Khaerul Muttaqien Muhaza Liebenlito Rahmat Hidayat Rio Trisasmita Riris Aishah Prasetyowati Said, Muhammad Sayakhmad Olimov Yanne Irene