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All Journal Jurnal Mirai Management Jurnal Ilmiah Ekonomi Islam Jurnal Penelitian Pendidikan IPA (JPPIPA) JPF (Jurnal Pendidikan Fisika) Universitas Islam Negeri Alauddin Makassar Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan JPF : JURNAL PENDIDIKAN FISIKA JURNAL PENDIDIKAN TAMBUSAI Journal on Education Tasharruf: Journal Economics and Business of Islam Al-Kharaj: Journal of Islamic Economic and Business Edunesia : jurnal Ilmiah Pendidikan Didaktik : Jurnal Ilmiah PGSD STKIP Subang BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Journal of Economics and Business UBS Jurnal Pendidikan Fisika dan Sains (JPFS) Jurnal Kewarganegaraan Al-Ubudiyah: Jurnal Pendidikan dan Studi Islam Jurnal Ad-Dariyah J-Alif : Jurnal Penelitian Hukum Ekonomi Syariah dan Budaya Islam Al-Buhuts (e-journal) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Journal of Innovation Research and Knowledge ADILLA: Jurnal Ilmiah Ekonomi Syari'ah EKOBIS SYARIAH Medani : Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Research Horizon Hikmayo: Jurnal Pengabdian Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Innovative and Creativity Agency Journal of Management and Business Currency Jurnal Ekonomi, Manajemen, Akuntansi Journal of Studies in Academic, Humanities, Research, and Innovation Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Mauriduna: Journal of Islamic Studies Edumaspul: Jurnal Pendidikan Ribhuna: Jurnal Keuangan dan Perbankan Syariah Sustainable Pariwisata Economics and Digital Business Review Al-Muhasib: Journal of Islamic Accounting and Finance
Sudirman
Universitas Islam Negeri Alauddin Makassar
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INTEGRASI ETIKA BISNIS ISLAM DALAM PRAKTIK TANGGUNG JAWAB SOSIAL PERUSAHAAN Nurjannah Nurjannah; Idha Fadhilah Sofyan; Wahyudin Wahyudin; Rika Dwi Ayu Parmitasari; Sudirman Sudirman
Jurnal Ilmiah Hospitality Vol 12 No 2: Desember 2023
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v12i2.3018

Abstract

Business ethics are principles of action that are the basis for the birth of corporate social responsibility, business ethics and social responsibility are able to bring companies towards sustainable competitive advantage. This research aims to outline a description of social responsibility and Islamic business ethics. This research includes qualitative research, namely library research, using descriptive analysis. The research results show that social responsibility in Islamic business applies a concept based on the praiseworthy nature of the Prophet Muhammad. in trading or running a business by applying the characteristics of shidiq, istiqamah, fathanah, amanah, and tabligh. Islamic ethics provides guidance for action for all aspects of human life universally, including in the business world. The Al-Qur'an is a guide for all business activities carried out in order to create harmonious relationships, mutual approval, no elements of exploitation, and free from suspicion or fraud for both the company and the community.
Pengaruh Digital Skill dan Adaptasi Teknologi terhadap Efektivitas Karyawan dalam Transformasi Digital BSI KCP Jeneponto Al-Fina Nur; Siradjuddin Siradjuddin; Nuraeni Gani; Sudirman Sudirman; Ismawati Ismawati
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 4 (2026): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v4i4.5010

Abstract

Digital transformation in the banking industry requires employees to possess digital skills and the ability to adapt to technological developments in order to work effectively. This study aims to analyze the effect of Digital Skill and Technology Adaptation on Employee Effectiveness at Bank Syariah Indonesia KCP Jeneponto, both partially and simultaneously. This study employed a quantitative approach with a causal associative research design. Data were collected through questionnaires using a five-point Likert scale and analyzed using IBM SPSS Statistics 27 through validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination. The results show that Digital Skill has a positive and significant effect on Employee Effectiveness, with a regression coefficient of 0.549 and a significance value of 0.002. Technology Adaptation also has a positive and significant effect, with a regression coefficient of 0.524 and a significance value of 0.011. Simultaneously, both variables have a significant effect, with an F-value of 18.220 and a significance level of <0.001. The R-Square value of 0.574 indicates that both variables explain 57.4% of the variation in Employee Effectiveness. These findings highlight the importance of strengthening digital skills and technological adaptability to support employee effectiveness in the digital transformation of Islamic banking.
Refleksi Peran Usaha Mikro Dalam Perwujudan Kesejahteraan Ekonomi Berbasis Eco-Micro Enterprise Mardatillah Yakub; Siradjuddin Siradjuddin; Sudirman Sudirman
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.622

Abstract

This study aims to conduct an analysis and study of the role of micro enterprises in the realization of economic welfare based on eco-micro enterprise. The research method used is a normative approach with a method of collecting and analyzing literature data. Based on the discussion that has been described, it can be concluded that although the role of MSMEs has been regulated and affirmed through Law No. 20 of 2008 concerning Micro, Small and Medium Enterprises and Government Regulation No. 7 concerning the Convenience, Protection and Empowerment of Cooperatives and Micro, Small and Medium Enterprises, MSMEs have not been able to carry out their existing roles optimally. There are many factors that make this happen such as community culture, capital, literacy, and so on. The reflection of this imperfection is clearly seen in the various social realities that come to the surface. Then the concept of eco-micro enterprise is presented as a solution to existing problems as well as an affirmation that micro businesses are not only limited to profit (profit) and people (customers) but also plants (environment). Therefore, concern for micro businesses from various parties is expected so that these micro businesses can carry out the role entrusted to the maximum.
The Effect of the BI Rate and Rupiah Exchange Rate on Profit-Sharing Income with Inflation as an Intervening Variable in Islamic Commercial Banks in Indonesia: (Pengaruh BI Rate dan Nilai Tukar Rupiah terhadap Pendapatan Bagi Hasil dengan Inflasi sebagai Variabel Intervening pada Bank Umum Syariah di Indonesia) Sulistiawati; Sudirman; Ismawati
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 5 No. 2 (2025)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [Universitas ISlam Negeri Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i2.2759

Abstract

Abstract: This study aims to examine the effect of BI Rate and Exchange Rate on Profit Sharing Income through Inflation as an Intervening Variable in Islamic Commercial Banks for the 2019-2023 Period. The method used in this study is a quantitative method with an associative approach. The data used are secondary data obtained from the financial reports of Islamic commercial banks registered with the Financial Services Authority (OJK) as well as relevant BI Rate, exchange rate, and inflation percentage data. The independent variables in this study are the BI Rate and exchange rate. The dependent variables are profit sharing income, and inflation as an intervening variable. In sampling, a quota sampling technique was used. There are 6 Islamic commercial banks that meet the category as research samples. Data testing techniques are classical assumption tests, hypothesis tests, and path analysis using SPSS. The results of the study indicate that the BI Rate and exchange rate partially have a significant effect on inflation, the BI Rate, exchange rate, and inflation partially do not have a significant effect on profit sharing income, and the BI Rate and exchange rate each through inflation do not have a significant effect on profit sharing income. These finding underlines that the monetary policy mechanism influences each other between its components, especially the BI Rate, exchange rate and inflation, thus providing input for regulators in formulating monetary policy by taking into account the inter-components. Abstrak: Penelitian ini bertujuan untuk mengkaji pengaruh BI Rate dan Kurs terhadap Pendapatan Bagi Hasil melalui Inflasi sebagai Variabel Intervening pada Bank Umum Syariah Periode 2019 - 2023. Metode yang dalam penelitian ini adalah metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder yabg diperoleh dari laopran keuangan bank umum syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) serta data BI Rate, nilai kurs, dan presentase inflasi yang relevan. Variabel independen dalam penelitian ini adalah BI Rate dan nilai kurs. Variabel dependen yakni pendapatan bagi hasil, serta inflasi sebagai variabel intervening. Dalam pengambilan sampel menggunakan teknik quota sampling. Terdapat 6 bank umum syariah yang memenuhi kategori sebagai sampel penelitian. Teknik pengujian data adalah uji asumsi klasik, uji hipotesis, dan analisis jalur path dengan menggunakan SPSS. Hasil penelitian menunjukkan secara parsial BI Rate dan kurs berpengaruh secara signifikan terhadap inflasi, BI Rate, kurs, dan inflasi secara parsial tidak berpengaruh secara signifikan terhadap pendapatan bagi hasil, serta BI Rate dan kurs masing - masing melalui inflasi tidak berpengaruh secara signifikan terhadap pendapatan bagi hasil. Temuan ini menggaris bawahi bahwa mekanisme kebijakan moneter saling mempengaruhi antar komponenya terkhusus BI Rate, nilai kurs dan inflasi sehingga menjadi masukan untuk regulator dalam perumusan kebijakan moneter dengan memperhatikan antar komponennya.
Capital Adequacy, Profitability, and Murabahah Financing: The Moderating Role of Non-Performing Financing in Indonesian Islamic Commercial Banks Misra Windayani; Sudirman; Muhammad Taufik
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 6 No. 1 (2026)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic University Syekh Wasil of Kediri [Universitas ISlam Negeri Syekh Wasil Kediri]

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/al-muhasib.v5i2.2868

Abstract

This study examines the effects of the Capital Adequacy Ratio (CAR) and Return on Assets (ROA) on murabahah financing, with Non-Performing Financing (NPF) serving as a moderating variable in Indonesian Islamic Commercial Banks. Employing a quantitative approach with a causal-associative research design, the study analyzes secondary data from six Islamic Commercial Banks registered with the Financial Services Authority (OJK). The data are analyzed using moderated regression analysis. The findings show that CAR has a negative and statistically significant effect on murabahah financing, whereas ROA has no statistically significant effect. Furthermore, NPF does not significantly moderate the relationships between either CAR or ROA and murabahah financing. However, CAR and ROA jointly have a statistically significant effect on murabahah financing. These findings indicate that capital adequacy plays an important role in determining murabahah financing policies, whereas profitability, as measured by ROA, does not independently drive the expansion of murabahah financing. The findings highlight the importance of optimizing CAR management to balance capital stability with financing growth and improving operational efficiency to strengthen bank profitability. Although NPF does not function as a significant moderating variable, asset quality remains an important consideration in the sustainable planning and management of murabahah financing.
Pengembangan Program Studi Perbankan Syariah Berbasis Integrasi Peran Perbankan Syariah Pengembangan Sektor Riil UMKM Sudirman Sudirman; Trimulato Trimulato; Kamaruddin Kamaruddin; Iryani Iryani
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 6 No 2 (2021)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v6i2.6253

Abstract

Sharia banking are interested in getting involved channeling financing to the real sector of SMEs, including Bank BNI Syariah Makassar and Bank Panin Dubai Syariah Makassar. The purpose of this study is to determine the development of SMEs financing provided by sharia banking. Then to find out the role of sharia banking for the distribution financing for SMEs in the city of Makassar. As well as to find out the form of integration of the development of the department of sharia banking UIN Alauddin Makassar, through the distribution of financing for SMEs in sharia banking institution. This type of research is a field research, by taking data directly. The nature of the research is qualitative. The data source uses primary data and secondary data related to the research theme. The data analysis technique used in this research is qualitative descriptive, which describes the objects in the study. The results of this study indicate the development of the distribution of financing in sharia banking reaching 15.93 percent. Then Bank BNI Syariah and Bank Panin Dubai Syariah Makassar channeled financing to SMEs sector, reaching 20 percent. The form of integration in the development of departement sharia banking  is by presenting courses on object management of financing sharia banking and courses on SMEs business.Keywords: Sharia banking, SMEs, and Departement of Sharia Banking UIN Alauddin Makassar
Pengaruh ROA, ROE, dan NPM terhadap Harga Saham Bank Umum Syariah di Bursa Efek Indonesia Periode 2021-2023 Latifa Khumairah; Siti Fatimah; Nuraeni Gani; Sudirman Sudirman; Samsul Samsul
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 4 No. 4 (2026): October : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v4i4.5165

Abstract

Profitability provides financial information for assessing banking stocks, yet previous studies have produced mixed findings regarding its relationship with stock prices. This study examines the effects of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on the stock prices of Islamic commercial banks listed on the Indonesia Stock Exchange during 2021–2023. A quantitative approach with an associative design was employed. Purposive sampling selected four banks: Bank Syariah Indonesia, Bank BTPN Syariah, Bank Panin Dubai Syariah, and Bank Aladin Syariah, yielding 48 bank-quarter observations. Secondary data were collected from financial statements and stock price records. Multiple linear regression was performed using SPSS version 26, accompanied by classical assumption checks and partial and joint significance tests at the 5% level. The regression results show positive but statistically insignificant coefficients for ROA and ROE, while NPM has a negative and statistically significant effect on stock prices. The overall model is statistically significant, with a significance value of 0.043, and explains 16.7% of the variation in stock prices within the sample. These findings suggest that Islamic banking stock assessments should consider profitability ratios alongside other financial information and market conditions.
PENGEMBANGAN PERANGKAT PRAKTIKUM FISIKA BERBASIS KARAKTER PADA MATERI SUHU DAN KALOR KELAS XI DI MA MADANI ALAUDDIN A. Raodatul Jannah; Sudirman; Ali Umar Dani
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 04 (2026): Volume 12 No. 4, Desember 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i04.19927

Abstract

Character education is now in the spotlight in the learning process at school. In the process of learning physics, there are practicum activities in it. According to several students at MA Madani Alauddin also said that learning physics with practicum activities is interesting and increases students' interest in learning. However, in practicum activities at MA Madani Alauddin there are no practicum tools or tools that can help the implementation of practicum be more effective and combined with the application of character learning. The purpose of this study is to find out the process of developing character-based physics practicum tools on class XI temperature and heat materials at MA Madani Alauddin, to find out the level of validity, practicality level and level of effectiveness for the development of character-based physics practicum tools on class XI temperature and heat materials at MA Madani Alauddin. The type of research used in this study is the Research and Development (R&D) method. The research design used is the 4D (Define, Design, Development, and Disseminate) development model. The data analysis technique used in this study is descriptive statistical analysis. The results show that the level of validity of the product developed after passing the final validation stage for the assessment guide is in the very valid category with a validity value of 0.80% and for the practicum module it is in the valid category with a validity value of 0.76%. The results of the practicality analysis show that teachers and students respond positively to the developed product, so it can be concluded that the practicum tool developed meets the practical criteria with 31% of students choosing the practical category. The effectiveness results were obtained using the N-Gain test and the value of 0.6% was obtained with a moderate or effective category.
Co-Authors - Trimulato, - A. Raodatul Jannah Abdul Rahman Abdul Rahman Aditya Aditya Adwi Adwi Ahmad Zaki Yamani Akhmad Ramli Al-Fina Nur Ali Umar Dani Amiruddin Amiruddin K Andhini Putri Andi Ahmad Dhiyauddin Andi Mutmainnah Andi Sadapotto Andy Wahyu Hermanto Arie Wahyu Prananta Arman Paramansyah Aswin saputra Asyraf Mustamim Asyraf Mustamin Asyraf Mustamin Asyraf Mustamin Bakri Bakri Baso Iwang Bustan Ramli Citra Arta, Deddy Novie Devi Novianty Dian Angraeni Dona Budi Kharisma Ella Masita Ema Ambiapuri Emy Yunita Rahma Pratiwi, Emy Yunita Rahma Endang Fatmawati Ervina Maulida Evi Sugiatni Firman Edi Fitra Awaliah Gergonia P Ohoiledwarin Gustina Indriati Halima Imha Handayani, Andi Asti Harman Harman Hartanto Hasmin Tamsah Herdianti Nursyamsi Heri Dermawan Idha Fadhilah Sofyan Idris Parakkasi Intan Kusuma Wardani Iryani Iryani Iryani Iryani Ismail Halim Ismawati Jesika Saputri Jessika Gafur Jusman Jusman Kamaruddin Kamaruddin Kamaruddin Kamaruddin Kurniati Laila Nur Atika Latifa Khumairah Liza Yuliana Mardatillah Mardatillah Mardatillah Yakub Marwa Marwa Marwah Dwi Cahyani Misbahuddin Misbahuddin Misra Windayani Muh. Syihab Ikbal Muhammad Alda Wijayanto Muhammad Farid Alfarisy Muhammad Qaddafi Muhammad Taufik Muhammad Wahyuddin Abdullah Muhammad Yusuf Hidayat Muhammadiyah Amin Mukhlis Murtadi Awaluddin Murtiadi Awaluddin Murtiadi Murtiadi Nasira Asri Nasrullah Bin Sapa Nora Listantia Nugroho Susanto Nur Annisa Basir Nur Fadilah A Nuraeni Gani Nuraulia Aco Dahrul Nurhidayat Nurhidayat Nuridin Widya Pranoto Nurjannah Nurjannah Nurul Hidayah Nurul Wahida Nurwafa Wafia Pephitasya Juliana Prades Ariato Silondae Pradicta Nurhuda Pradicta Nurhuda Putri Hana Pebriana Rachma Yuliana Rachmad Hidayat Rachman, Reza Saeful Rachmat Ghafur Hamran Radina Fauzi Rahmawati Rahmawati Ramlah Ramlah Reski Cahyani Ilham Revi Sesario Rihfenti Ernayani Rika Dwi Ayu Rika Dwi Ayu Parmitasari Risnawati Agustin Risnawati Risnawati Rosmah Rosmah Ruhilawati Ruhilawati Rusydi, Bahrul Ulum Ruth Megawati Ruth Rize Paas Megahati S Ruth Rize Paas Megahati S Ruth Rize Paas Megahati S Safri Haliding Sahrul Gunawan Sakka, Abdul Rahman Samsul Samsul Sarlinda M Saut Maruli Tua Pandiangan Siradjuddin Sirajuddin Siti Alfaida Siti Fatimah Sitti Aisyah St Hafsah Umar St Harbiah Sulistiawati Sumarlin Sumarlin Supriadi Supriadi Syafruddin Rais, Syafruddin Syaharuddin Tamsik Udin Tenriawaru Surfa Ti Aisyah Titin Hardianti Tri Mulato Trimulato Tuti Supatminingsih Wahyudin Wahyudin Yayuk Suprihartini Yoga Fortuna Wisnu Wardana yulianti yulianti Yuliarman Saragih Yusman Yusman Zahirah Aulia