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<![CDATA[Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio ]]>
<![CDATA[Ibrahim Ibrahim]]>;
<![CDATA[Asbi Amin]]>;
<![CDATA[Rostiaty Yunus]]>;
<![CDATA[Hasyim Mochtar]]>
<![CDATA[ Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts ]]>
Publisher : <![CDATA[Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo ]]>
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DOI: 10.30603/ab.v18i2.3114
<![CDATA[This study aims to examine the effect of Islamicity Performance Index and Operating Efficiency Ratio on Profitability at Islamic Commercial Banks in Indonesia. This research is a quantitative study, used with the ultimate goal of arriving at a resolution of the proposed theory by dissecting quantitative information. The population of this study is all Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK) in 2016-2020, namely 14 BUS as the population in this study. Then, purposive sampling is used with the following criteria: 1) Sharia banking financial statements published successively during the period 2016, 2017, 2018, 2019, 2020 and 2021; 2) Financial statements that do not suffer losses; 3) Presenting the data needed in this study. So that the number of samples is determined to be 36 data from 6 Islamic Commercial Banks. The econometric model used is a panel data regression analysis model using the Eviews 12 application. The results found that Profit Sharing Ratio (PSR) and Operating Efficiency Ratio (OER) had a significant negative effect on Return On Assets (ROA). Meanwhile, Islamic Income Ratio (IsIR) and Zakat Performance Ratio (ZPR) did not have a significant effect on Return On Assets (ROA).]]>
<![CDATA[Aspects Of The Quality Of Financial Reports : THE QUALITY OF FINANCIAL REPORTS ]]>
<![CDATA[Anwar Anwar]]>;
<![CDATA[Syiar Rinaldy]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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<![CDATA[This research is important to study because it looks at the phenomena and results of previous research, so this study aims to examine the effect of applying PSAK 101, the internal control system and the performance of internal auditors on the quality of financial reports. The population in this study is a limited population, namely the internal auditors from 13 Indonesian Sharia Bank Branch Offices in Makassar city as many as 39 auditors. The sample technique is the saturated sample technique. Data were analyzed by multiple linear regression analysis. The results of the study found that the application of PSAK 101, the internal control system and the performance of the internal auditors have a significant effect on the quality of financial reports.]]>
<![CDATA[PENGARUH CAR, BOPO, NPF DAN FDR TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Muhammad Syakhrun]]>;
<![CDATA[Anwar Anwar]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ BJRM (Bongaya Journal of Research in Management) Vol. 2 No. 1 (2019): BJRM (Bongaya Journal of Research in Management) ]]>
Publisher : <![CDATA[P3M STIEM BONGAYA ]]>
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DOI: 10.37888/bjrm.v2i1.102
<![CDATA[Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CAR, BOPO, NPF dan FDR terhadap profitabilitas pada bank umum syariah di Indonesia. Populasi dalam penelitian ini adalah semua Bank Umum Syariah yang berada di Indonesia. Sampel yang digunakan adalah purpossive sampling yaitu teknik penentuan sampel dengan pertimbangan tertentu. Bank Umum Syariah yang memenuhi kriteria untuk menjadi sampel adalah dua Bank Umum Syariah, yaitu Bank Syariah Mandiri dan Bank Negara Indonesia Syariah. Jadi, pada penelitian ini terdapat 32 titik amatan (4 tahun x 4 triwulan x 2 bank = 32). Hasil pengujian menunjukkan bahwa CAR, BOPO dan NPF berpengaruh negatif terhadap profitabilitas bank umum syariah di Indonesia. Sedangkan FDR berpengaruh positif terhadap profitabilitas bank umum syariah di Indonesia.]]>
<![CDATA[PENGENALAN LITERASI KELOMPOK UKM PEREMPUAN MELALUI SOSIAL MEDIA ]]>
<![CDATA[Baharuddin -]]>;
<![CDATA[Jamaluddin -]]>;
<![CDATA[Bahtiar Maddatuang]]>;
<![CDATA[Ratu Noorita]]>;
<![CDATA[Roni Herison]]>;
<![CDATA[Hardiyono -]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Journal of Career Development Vol 1, No 1 (2023): Journal of Career Development ]]>
Publisher : <![CDATA[Career Development Center Division at Amkop Business School ]]>
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DOI: 10.37531/jcd.v1i1.8
<![CDATA[Aliansi Dosen Perguruan Tinggi Swasta Indonesia (ADPERTISI) mengadakan kegiatan Pengabdian Kepada Masyarakat (PKM) di Kabupaten Takalar pada Senin 12 Desember 2022. Pelaksanaan pengabdian masyarakat mengangkat tema pengenalan literasi kelompok UKM perempuan melalui sosial media pada Kelurahan Mannongkoki, Kecamatan Polombangkeng Utara Kabupaten Takalar. Hasil pelaksanaan kegiatan menunjukkan antusias masyarakat mengikuti sosialisasi ini, ditandai dengan keaktifan peserta yang memberikan tanggapan serta pertanyaan pada sesi diskusi. Dosen-dosen pengabdi berharap kegiatan PKM ini dapat bermanfaat bagi Masyarakat Takalar, ADPERTISI, dan para dosen tim PKM.]]>
<![CDATA[Sosialisasi Variasi Produk UKM Dan Pengelolaan Keuangan BUMDesa Di Era New Normal Di Desa Manjalling Kabupaten Bulukumba ]]>
<![CDATA[Orfyanny S.Themba]]>;
<![CDATA[Asbi Amin]]>;
<![CDATA[Indrawan Azis]]>
<![CDATA[ Nobel Community Services Journal Vol 1 No 1 (2021): Nobel Community Services Journal ]]>
Publisher : <![CDATA[Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia ]]>
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DOI: 10.37476/ncsj.v1i1.2163
<![CDATA[Tujuan dan target dari BUMDes dapat dicapai jika dikelola dengan benar dan profesional karena dalam esensi BUMDes adalah hadir sebagai solusi bagi masyarakat dalam mengembangkan usaha kreatif dan UKM di desa. Atas dasar permasalahan yang terjadi pada mitra maka program PKM ini perlu dilakukan dengan memberikan sosialisasi tentang berbagai peluang usaha yang dapat dilakukan UKM di Era New Normal.dan tata Kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. Metode yang digunakan adalah diskusi dan ceramah. Kegiatan pengabdian yang dilakukan Tim PKM ini dengan metode ceramah dan diskusi telah mampu memberikan motivasi bagi masyarakat di Desa Manjalling untuk melakukan variasi produk pada UKMnya terlebih lagi atas dukungan dari Kepala Desa Manjalling, para pelaku UKM, tokoh masayarakat dan pengurus BUMdes yang dijadikan sebagai sasaran kegiatan pengabdian pada Masyarakat. Kegiatan Pengabdian pada masyarakat ini juga dapat membantu bagi pengurus BUMdes mengetahui dan memahami tata kelola keuangan BUMDes yang baik melalui aplikasi akuntansi sederhana sesuai dengan akuntansi yang berlaku umum. The goals and targets of BUMDes can be achieved if managed properly and professionally because in essence BUMDes is present as a solution for the community in developing creative businesses and SMEs in the village. Based on the problems that occur with partners, this PKM program needs to be carried out by providing socialization about various business opportunities that can be carried out by SMEs in the New Normal Era. And good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to provide motivation for the people in Manjalling Village to make product variations for their SMEs, especially with the support from the Manjalling Village Head, SME actors, community leaders and BUMdes management who are used as the target of the activity. community service. This community service activity can also help BUMdes management know and understand good BUMDes financial governance through simple accounting applications in accordance with generally accepted accounting]]>
<![CDATA[Aspects of the characteristics of financial reports from governments through organizational commitment ]]>
<![CDATA[Nurul Fuada]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v4i1.327
<![CDATA[The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.]]>
<![CDATA[TAX ON ZAKAT ON INCOME TAX: PERCEPTIONS OF MUSLIM TAXPAYERS ]]>
<![CDATA[Asbi Amin]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 6 (2021): Dinasti International Journal of Economics, Finance & Accounting (January - Feb ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v1i6.746
<![CDATA[This research explores the impact of halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments. Collecting data using a questionnaire instrument in this study type of non-probability sampling method used is judgmental sampling to as many as 97 respondents. Data analysis using the Smart PLS structural equation model. The results of the research are halal-haram aspect, understanding of the tax regulations and religiosity has signifikant effect on the perception of Muslim taxpayers towards tax rabate over income zakat payments.]]>
<![CDATA[Islamic Principles in Efforts to Prevent Accounting Fraud ]]>
<![CDATA[Asbi Amin]]>;
<![CDATA[Abdul Hamid Habbe]]>;
<![CDATA[Abdul Wahab]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 5 (2021): Dinasti International Journal of Economics, Finance & Accounting (November - De ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v2i5.1050
<![CDATA[Weak internal control is generally caused by the internal environment and the external environment. Among several types of fraud. Financial statement fraud is the type of fraud that has the most detrimental effect of fraud. Islam has set values, concepts in regulating ethics and regulations so that this life runs according to rules and harmony. Economic activities in Islam are not only oriented to worldly and contemporary interests, but also to ukhrawi benefits. Spirituality is the greatest meaning and purpose in a person's life which is considered capable of providing a more positive reciprocal relationship between the organization and its members, and enabling everyone to work together and achieve the same goals. Therefore, to avoid fraud, Islam threatens a lot and warns in its argument that there will be retaliation for cheating. Religiosity with the principles of faith, morals and trust is the main capital for preventing fraud.]]>
<![CDATA[Factors Affect Budget Absorption In Government Institutions of South Sulawesi ]]>
<![CDATA[Darwis Lannai]]>;
<![CDATA[Asbi Amin]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v3i2.255
<![CDATA[The purpose of this study was to analyze and study the effect of financial regulations, budget absorption, apparatus competence, bureaucratic environment, and organizational commitment to budget absorption by the South Sulawesi Provincial Government to be able to provide input for the policies of the South Sulawesi Provincial Government in maximizing budget absorption. This study's population was all employees of the South Sulawesi Provincial Government. They determined the sample using the technique Judgment Sampling by selecting 2 State Civil Servants represented by the Head of the regional apparatus organization Office as the Budget User Authority and Commitment Making Official at each Provincial Office. South Sulawesi so that a total of 54 samples were obtained. This study uses a quantitative approach with multiple regression analysis methods. The study results state that financial regulation, budget absorption, competence, bureaucratic environment, and organizational commitment have a positive and significant effect on budget absorption. This result implies that the community's interests always guide the South Sulawesi Provincial Government in every action and activity as principles in the planning and implementation process budgeting.]]>
<![CDATA[Praktek Akuntansi Dalam Bingkai Etika Siri’na Pacce : Persepsi Mahasiswa Akuntansi ]]>
<![CDATA[Asbi Amin]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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<![CDATA[Penelitian ini dilatar belakangi oleh fenomena kasus-kasus kecurangan dalam praktek akuntansi dan penyalahgunaan laporan keuangan yang menunjukkan lunturnya nilai-nilai budaya timur. Dengan menerapkan prinsip hidup siri’na pacce diharapkan akan mencerminkan praktek etika dalam akuntansi yang mengedepankan prinsip-prinsip kebenaran, kejujuran, dan pertanggungjawaban dalam sebuah entitas. Penelitian ini bertujuan untuk mengetahui bagaimana pemahaman mahasiswa akuntansi atas etika siri’na pacce dalam praktek akuntansi. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian fenomenologi. Pengumpulan data dilakukan melalui observasi, wawancara dan analisis dokumen. Hasil penelitian menunjukkan beberapa pemahaman mahasiswa akuntansi tentang makna yang terkait dengan etika siri’na pacce dalam praktek akuntansi yaitu rasa malu, harga diri, kejujuran dalam bertingkah laku dan norma yang berlaku. Jika seorang akuntan menerapkan etika siri’na pacce dalam menyelesaikan pekerjaanya maka praktek-praktek kecurangan dalam akuntansi dan penyimpangan dalam penyusunan laporan keuangan diharapkan tidak akan terjadi lagi.]]>
