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All Journal AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING eBA Journal: Journal Economic, Bussines and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) Journal of Career Development Nobel Community Services Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Asbi Amin
Akuntansi, Manajemen, STIEM Bongaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Meningkatkan Profitabilitas Bank Umum Syariah di Indonesia Melalui Islamicity Performance Index dan Operating Eficiency Ratio Ibrahim Ibrahim; Asbi Amin; Rostiaty Yunus; Hasyim Mochtar
Al-Buhuts Vol. 18 No. 2 (2022): 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.v18i2.3114

Abstract

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).
Aspects Of The Quality Of Financial Reports : THE QUALITY OF FINANCIAL REPORTS Anwar Anwar; Syiar Rinaldy; Asbi Amin
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

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.
PENGARUH CAR, BOPO, NPF DAN FDR TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH DI INDONESIA Muhammad Syakhrun; Anwar Anwar; Asbi Amin
BJRM (Bongaya Journal of Research in Management) Vol. 2 No. 1 (2019): BJRM (Bongaya Journal of Research in Management)
Publisher : P3M STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v2i1.102

Abstract

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.
PENGENALAN LITERASI KELOMPOK UKM PEREMPUAN MELALUI SOSIAL MEDIA Baharuddin -; Jamaluddin -; Bahtiar Maddatuang; Ratu Noorita; Roni Herison; Hardiyono -; Asbi Amin
Journal of Career Development Vol 1, No 1 (2023): Journal of Career Development
Publisher : Career Development Center Division at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1168.15 KB) | DOI: 10.37531/jcd.v1i1.8

Abstract

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.
Sosialisasi Variasi Produk UKM Dan Pengelolaan Keuangan BUMDesa Di Era New Normal Di Desa Manjalling Kabupaten Bulukumba Orfyanny S.Themba; Asbi Amin; Indrawan Azis
Nobel Community Services Journal Vol 1 No 1 (2021): Nobel Community Services Journal
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Masyarakat ITB Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/ncsj.v1i1.2163

Abstract

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
Aspects of the characteristics of financial reports from governments through organizational commitment Nurul Fuada; Asbi Amin
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.327

Abstract

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.
Factors Affect Budget Absorption In Government Institutions of South Sulawesi Darwis Lannai; Asbi Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v3i2.255

Abstract

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.
Praktek Akuntansi Dalam Bingkai Etika Siri’na Pacce : Persepsi Mahasiswa Akuntansi Asbi Amin
Atestasi : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2019): Maret
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

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

Abstract

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.
Co-Authors - Indrawan Azis, - Adam, Novita Aisyah Shalsabila Andi Marlinah Anwar Anwar Anwar Anwar Astuti, Niken Probondani Baharuddin - Bahtiar Maddatuang Darwis Lannai Hardiyono Hasyim Mochtar Ibrahim Ibrahim Jamaluddin Muhammad Syakhrun Muslim Muslim Muslim Muslim Nurul Fuada Orfyanny S.Themba Parmin Ishak Rapika Anwar Ratu Noorita Roni Herison Rostiaty Yunus Sukmawati Sukmawati Syamsuri Rahim Syiar Rinaldy wahyuni