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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi IJIBE (International Journal of Islamic Business Ethics) JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Riset Akuntansi dan Keuangan Indonesia Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Indonesian Journal of Accounting and Governance Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review El-Iqtishady Jurnal Akuntansi dan Governance Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) EKONOMIKA45 Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Rekognisi Ekonomi Islam (JREI) Jurnal Akuntansi dan Keuangan Syariah INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Islamic Financial And Accounting Review Ekopedia: Jurnal Ilmiah Ekonomi Atestasi : Jurnal Ilmiah Akuntansi Indonesian Journal of Accounting and Governance Journal of Business and Information System Balance: Jurnal Ekonomi Indonesian Journal of Taxation and Accounting
Saiful Muchlis
Universitas Islam Negeri Alauddin Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Tantangan dan Peluang Perbankan Syariah di Kabupaten Sinjai Syamsul; Muhammad Fajrin Adnan; Saiful Muchlis; Lince Bulutoding
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.6912

Abstract

The Islamic banking and finance industry in Indonesia in general faces significant challenges and opportunities in the face of a growing competitive market. Although the majority of Indonesia's population is Muslim, this is not enough to support the development of the Islamic economy, especially Islamic financial institutions. Public awareness of Islamic banking and financial literacy is still very low. This implies that there are still many people who do not understand sharia principles in economic activities and align Islamic banks with conventional banks. Then, the lack of regulation and government support as well as sharia compliance are the main concerns of Islamic financial institutions. However, in the midst of these challenges, there are very potential opportunities for the Islamic banking and finance industry to grow and expand market reach. By increasing public awareness through socialization, literacy programs, providing adequate regulatory support, and implementing financial technology and strategic partnerships, this industry can make a greater contribution in strengthening the Indonesian economy in general and in Sinjai district in particular. In conclusion, these strategic measures will greatly assist the Islamic banking and finance industry in overcoming challenges and capitalizing on better future opportunities.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN Muchlis, Saiful; Setijawan, Febriani
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/6092kf76

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size onstock prices through dividend policy on consumer goods industry companies on the Indonesia StockExchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operatingcash flow have a positive and significant effect on dividend policy, while the size of the company hasno influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect onthe closing prices, while the size of the company has a positive and significant effect on the closingprices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is noindirect effect of dividend policy in mediating accounting profit and operating cash flow on the closingprices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.
The Effect of Sharia Financial Literacy and Risk Perception on the Intention to Use Shopee Paylater in Generation Z with Religiosity as a Moderating Variable (A Study on UIN Alauddin Makassar Students) Nurhidayah Nurhidayah; Saiful Muchlis; Nasrullah Bin Sapa
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7806

Abstract

This study aims to analyze the influence of Sharia financial literacy and risk perception on the intention to use Shopee PayLater among Generation Z students at UIN Alauddin Makassar, as well as to evaluate the role of religiosity as a moderating variable in this relationship. A quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method was employed. The sample consisted of 210 respondents, determined based on Hair’s conservative sample size approach. Data were collected through a questionnaire covering the variables of Sharia financial literacy, risk perception, intention to use, and religiosity. The results showed that Sharia financial literacy had no significant effect on the intention to use Shopee PayLater. In contrast, risk perception had a significant negative effect, indicating that the higher the risk perception, the lower the intention to use the service. The interaction between religiosity and Sharia financial literacy, as well as between religiosity and risk perception, did not show a significant moderating effect on the intention to use Shopee PayLater. Therefore, religiosity does not moderate the relationship between Sharia financial literacy or risk perception and the intention to use Shopee PayLater. This study provides theoretical contributions to the development and deeper understanding of Sharia financial literacy, risk perception, intention to use, and religiosity in the context of using PayLater-based digital financial services.
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 : Academic Bright Collaboration

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 : Academic Bright Collaboration

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.
Rekonstruksi Laporan Keuangan Syariah: Prinsip, Kualitas Informasi, Dan Pengungkapan Pada Bank Syariah Indonesia Putri, Adelia Nindya; Abdullah, Wahyuddin; Muchlis, Saiful
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.53475

Abstract

This article examines the reconstruction of Islamic financial statements, focusing on the application of accounting principles, information quality, and disclosure at Bank Syariah Indonesia (BSI). The study employed a descriptive qualitative method with a literature review approach, analyzing BSI's financial statements for the 2021-2025 period and related regulations. The results indicate that the reconstruction of Islamic financial statements requires a robust conceptual framework based on Islamic PSAK and AAOIFI standards to ensure transparency and accountability. Sharia principles serve as the foundation for recognizing, measuring, and presenting financial transactions, distinguishing Islamic accounting practices from conventional ones. The quality of Islamic financial statement information is determined by relevance, reliability, comparability, and timeliness of presentation. Comprehensive disclosures cover aspects of Islamic compliance, social funds, and operational risks, which are essential stakeholder needs. Bank Syariah Indonesia, the result of a business combination of three state-owned Islamic banks, applies the pooling of ownership method in preparing its financial statements, with adequate disclosures related to the business combination transaction. The reconstruction of sharia financial reports makes a significant contribution to increasing public trust, strengthening financial governance, and achieving the objectives of maqashid sharia in the Indonesian sharia banking industry.
Interest In Visiting Muslim Tourists In The Regency Mamasa: Muslim Friendly Tourism, Tourism Promotion and Religiosity Nurwahida; Rika Dwi Ayu Parmitasari; Saiful Muchlis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8201

Abstract

          This study aims to analyze the influence of Muslim-Friendly Tourism and Tourism Promotion on Muslim tourists' interest in visiting Mamasa Regency, and to examine the role of religiosity as a moderating variable. The research method uses a quantitative approach with an associative research type. Data were obtained through distributing questionnaires to Muslim tourists and analyzed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The results show that Muslim-Friendly Tourism and Tourism Promotion have a positive and significant effect on Muslim tourists' interest in visiting, while religiosity strengthens this relationship. The implications of this study emphasize the importance of improving halal facilities, optimizing digital tourism promotion, and integrating religious values ​​into destination development strategies so that Mamasa can develop as a Muslim-friendly tourist destination in West Sulawesi.
Akad Murabahah sebagai Instrumen Keuangan Syariah: Analisis Konsep, Praktik, dan Dampaknya bagi UMKM Andi Mutmainnah; Samirah Samirah; Saiful Muchlis
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini membahas konsep, mekanisme, dan implementasi akad murabahah pada lembaga keuangan syariah serta menganalisis faktor-faktor yang memengaruhi efektivitas dan dampaknya bagi pengusaha mikro dan kecil. Murabahah merupakan akad jual beli dengan margin keuntungan tetap yang banyak digunakan di perbankan syariah. Meskipun secara prinsip sesuai syariah, praktiknya terutama dalam bentuk Murabahah kepada Pemesan Pembelian (MPO) masih menghadapi kendala seperti lemahnya kepemilikan barang dan minimnya edukasi nasabah. Faktor internal seperti kualitas SDM dan pengawasan, serta faktor eksternal seperti kemudahan layanan dan kepercayaan, memengaruhi efektivitas akad ini. Di sisi lain, murabahah memberikan manfaat ekonomi dan spiritual bagi pelaku usaha kecil. Oleh karena itu, penguatan implementasi syariah dan literasi keuangan diperlukan agar akad ini dapat dijalankan secara optimal.
Pilar Ekonomi Islami: Rekonstruksi Aktivitas Ekonomi Berdasarkan Al-Qur’an dan Hadis Aisyah Aisyah; Risma Risma; Saiful Muchlis; Rika Dwi Ayu Parmitasari
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 2 (2025): December 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i2.590

Abstract

This study aims to explore the Islamic legal foundations (shar‘i) of economic activities based on the Qur'an and the Hadith. Islam, as a comprehensive religion, governs all aspects of life, including economics, emphasizing spiritual values, ethics, and justice. Utilizing a qualitative approach through literature review, this research identifies core concepts of Islamic economics such as production, distribution, and consumption, all grounded in the principles of monotheism (tawhid), human responsibility as stewards (khalifah), and justice. The study further examines the application of key principles such as public interest (maslahah), mutual consent (ridha), blessing (barakah), and transparency in economic transactions, as well as prohibitions on usury (riba), uncertainty (gharar), gambling (maysir), hoarding (ihtikar), and trade of unlawful goods. The findings demonstrate that Islamic economic activity is not merely a worldly necessity but also a form of worship aimed at achieving. By adhering to these shar‘i principles, Islamic economics offers a just, sustainable, and welfare-oriented system for society as a whole.
The Effect of Attitude Toward Behavior, Subjective Norm, and Perceived Behavioral Control on the Intention to Use an Umrah Installment Scheme with Religiosity as a Moderating Variable (A Study at PT Wahdah Islamic Travel) Aisyah; Syaharuddin; Eka Suhartini; Awaluddin; Saiful Muchlis
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.9634

Abstract

This study aims to examine the effects of attitude toward behavior, subjective norm, and perceived behavioral control on the intention to use an umrah installment scheme at PT Wahdah Islamic Travel, with religiosity as a moderating variable, based on the Theory of Planned Behavior. A quantitative associative design was employed. Data were collected through a questionnaire distributed to 129 active members of Wahdah Islamiyah in Makassar, selected using purposive sampling. The research instrument consisted of five variables with a total of 34 indicators measured using a four-point forced-choice Likert scale. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that attitude toward behavior and perceived behavioral control have a positive and significant effect on the intention to use the umrah installment scheme, while subjective norm shows no significant effect. Furthermore, religiosity does not strengthen the relationships within the Theory of Planned Behavior model but instead tends to weaken the effects of its constructs on intention. These findings suggest that financing decisions related to religious worship among highly religious individuals are more strongly driven by moral values and sharia compliance than by social pressure or perceived convenience. The study implies that service providers should emphasize sharia contract clarity, transparency, and Islamic financial education, while future research is encouraged to examine religiosity as an independent variable and incorporate additional factors such as trust and perceived risk.
Co-Authors Abdul Gafur Abdullah, Mochammad Fadhil Abdullah, Wahyuddin Aditya Ahmad Zikri Dwiatmaja Ainul Fikri Hamsir Aisyah Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Mutmainnah Andi Wawo Aniq Akhmad Ali Bawafie Anna Sutrisna S Anna Sutrisna S, Anna Anna Sutrisna Sukirman Anna Sutrisna Sukirman Asniati Asniati Asriani Atika Rizki Atika Atma Amir, A. M. Nur Awaluddin Ayu Ruqayyah Yunus Cole, Nurwahyuni Della Fadhilatunisa Devi Adhana Devi Adhana Devi Novianty Dian Purnama Dinda Agus Putri, Dinda Febriani Setijawan Fikra, Raosdatul Hafid, Eka Arlinda Harjauri Ma’rifat Hasbiuallah, Hasbiuallah Hasugian, Hotbin Helda Rostiani Husnul Khotimah ibrahim, bukhari Ippa Syahida Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Jamaluddin Majid Juardi, Sapril Sardi Layli, Jumbratul Lilis Febrianty Lince Bulutoding Mariyani Mariyani Maryam Nurdin, Maryam Maulida, Rizky Mochammad Fadhil Abdullah Moh Yusuf Muh. Fahrul Rasyid Muhammad Danial Tompson Muhammad Fajrin Adnan Muhammad Kahfi, Muhammad Muhammad Wahyuddin Abdullah Mukhtar Lutfi Munir Munir, Munir Nabila, Sri Nurul Nasrullah Bin Sapa Nur Aulia Husnihita Muchtar Nur Rahma Sari Nur Rahmah Sari Nurhidayah Nurhidayah Nurjannah Nurjannah Nurwahida Odha, RaodahtulJannah Pratama, Nur Abdi Puspita, Silvia Putri Ayu Ramadhani Putri, Adelia Nindya Rahayu, Andi Rasti Utari Dwi Rahmah Rafifah Abu Rahmaniar Rahmawati Muin Rahmawati Rahmawati Raodahtul Jannah Reski Reski Resky Resky Rika Dwi Ayu Parmitasari Rimi Gusliana Mais Rimi Gusliana Mais Riska Ismail Risma Risma Rizal Ancu Rizki Auliah Rizky Maulida RR. Ella Evrita Hestiandari Sahria Samirah Samirah Setijawan, Febriani Siradjuddin Suhartini, Eka Suhartono Suhartono Suhartono Sukirman, Anna Sutrisna Syaharuddin Syamsul Syariati, Namla Elfa Titin Hardianti Utomo, Husain Soleh Wahab, Abd. Wahyuni Uni Arifin Wahyuni, Idra