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All Journal Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Ecces: Economics, Social, and Development Studies Al-Buhuts (e-journal) Jurnal Ekonomi Syariah dan Bisnis Journal of Economic Education and Entrepreneurship Studies Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam At Tawazun Jurnal ekonomi Islam Jurnal Cendekia Ilmiah
Amiruddin K
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 13 Documents Claim Missing Document
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Application Of Audit In Management Of Financial Reports Based On SAK Syariah Adriani; Jamaluddin Madjid; Amiruddin K
Jurnal Ilmiah Neraca : Ekonomi Bisnis, Manajemen, Akuntansi Vol. 8 No. 2 (2025): Vol.8 No.2 Mei-Oktober (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi LPI Makasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jinema.v8i2.239

Abstract

This study uses a qualitative research method. By using a literature review, a systematic approach to collecting, evaluating, and synthesizing relevant literature in a particular field of research. Experts recognize the importance of a literature review as an initial step in the research process that allows researchers to understand the research context, review previous findings, and identify knowledge gaps that still need to be explored. The Results of this Study The Implementation of Sharia Audits in Financial Institutions has been carried out by prioritizing sharia values and laws to carry out financial statement audits based on Sharia SAK. Parties that play a role in supervising Sharia Financial Institutions, Bank Indonesia, National Sharia Council (DSN), Sharia Supervisory Board (DPS). In carrying out their functions, BI and DSN play a greater role in supervision while DPS plays a greater role in controlling Islamic banks.
Green Banking Perspektif Maqāṣid Asy-Syarīʿah dalam Mendorong Eksistensi Perbankan Syariah Nurjannah, Nurjannah; Lince Bulutoding; Nasrullah Bin Sapa; Amiruddin K; Sumarlin Sumarlin
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5226

Abstract

This study aims to describe the implementation of green banking from the perspective of maqāṣid asy-syarīʿah in encouraging the existence of Islamic banking. This study is a qualitative study using a phenomenological approach, an interpretive paradigm using intentional analysis. The types of data used are noema and noesis, using three data collection techniques, namely in-depth interviews, documentation and participant observation. The results of the study indicate that the implementation of green banking based on maqāṣid syarī᷾ah is able to encourage the existence of Islamic banking. The implementation of green banking from the perspective of maqāṣid asy-syarīʿah at Bank Muamalat Indonesia and Bank Syariah Indonesia in supporting its existence consists of seven components, maintaining religion (ḥifẓ al-dīn), maintaining the Soul (ḥifẓ al-nafs), maintaining the environment (ḥifẓ al-bī᷾ah), and maintaining honor (ḥifẓ al-irdi) have been implemented, while maintaining reason (ḥifẓ al-᷾aql) requires improvement in green banking research and publication, maintaining descendants (ḥifẓ al-᷾nasl) requires improvement in terms of digital banking system security and the presence of product innovation, and maintaining wealth (ḥifẓ al-māl) requires providing opportunities for farmers to be able to apply for financing using the salam contract or other related contracts.
The Influence of Islamic Business Ethics, and Service Quality on Customer Satisfaction through Corporate Image Ramlah Ramlah; Amiruddin K; Sudirman Sudirman
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2577

Abstract

The purpose of this study is to examine how customer satisfaction is affected directly by Islamic business ethics and service quality, as well as indirectly by both factors using corporate image as an intervening variable at the Al-Badar Syariah Hotel Makassar. The study employs a descriptive quantitative methodology, and the research sample consists of 200 respondents who completed a questionnaire that collected primary data. The Structural Equation Model (SEM), which combines outer and inner model analysis with hypothesis testing to investigate the relationship between variables simultaneously and thoroughly, is the data analysis method employed. The findings demonstrate that customer Satisfaction and Corporate image are positively and significantly impacted by Islamic business ethics. It has also been demonstrated that customer satisfaction and corporate image are significantly impacted by service quality. Additionally, consumer satisfaction is significantly impacted by the company's image. Another significant study supports the strategic function of Corporate image as an intervening variable by demonstrating that Islamic business ethics and service quality indirectly affect customer satisfaction through corporate image. The management of Hotel Al-Badar Makassar might utilize the study's findings as a guide when developing sharia-based service plans to enhance patron happiness and experience.
Co-Authors Abdul Wahid Haddade Adriani Agus Miranto Andi Muhammad Ali Amiruddin Andi Sawe Ri Esso Chatarina Umbul Wahyuni Halik, Abdul Chadjib Jamaluddin Madjid Kamaruddin Lince Bulutoding Muh. Ridwan Markarma Muhammad Amiruddin Abdullah Muhammad Taufiq Muhlis Mukhtar Lutfi Murtiadi Awaluddin Nahlah, Nahlah Nasrullah Bin Sapa Novi Arista Nurjannah Nurjannah Ramlah Ramlah Sudirman Sudirman Sufiana Fahmi Sumarlin Sumarlin Syahruddin Kadir