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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi TAZKIR: Jurnal Penelitian Ilmu-ilmu Sosial dan Keislaman Ecces: Economics, Social, and Development Studies Accounting Accountability and Organization System (AAOS) Journal Bulletin of Economic Studies (BEST) Jurnal Kajian Ekonomi dan Pembangunan Journal Of Business, Finance, and Economics (JBFE) Jurnal Iqtisaduna Al-Buhuts (e-journal) International Journal of Islamic and Social Sciences (ISOS) Jurnal Manajemen Bisnis Kewirausahaan Jurnal Manajemen Journal of Innovative and Creativity
Abdul Rahman
Universitas Islam Negeri Alauddin Makassar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Identifikasi Wilayah Pusat Pertumbuhan dan Interaksi Ekonomi di Kota Makassar Juardi, Juardi; Yunus, Muh. Faiz Fahreza; Rahman, Abdul
Bulletin of Economic Studies (BEST) Vol 5 No 1 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/best.v5i1.58938

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kecamatan-kecamatan yang berfungsi sebagai pusat pertumbuhan serta menganalisis pola interaksi antara pusat pertumbuhan dengan wilayah sekitarnya. Pendekatan yang digunakan adalah kuantitatif-deskriptif dengan memanfaatkan metode analisis skalogram dan indeks sentralitas untuk menentukan wilayah pusat pertumbuhan, berdasarkan data ketersediaan fasilitas sosial, ekonomi, dan pemerintahan. Berdasarkan hasil analisis skalogram dan indeks sentralitas, diketahui bahwa Kecamatan Panakkukang dan Rappocini menempati posisi sebagai pusat pertumbuhan pada hirarki I di Kota Makassar. Pada hirarki II, pusat pertumbuhan mencakup Kecamatan Tamalanrea, Biringkanaya, Tamalate, Manggala, Ujung Pandang, dan Mamajang. Sementara itu, hirarki III meliputi Kecamatan Tallo, Makassar, Wajo, Mariso, Bontoala, dan Ujung Tanah, sedangkan hirarki IV terdiri atas Kecamatan Kepulauan Sangkarrang. Hasil analisis gravitasi atau interaksi menunjukkan bahwa Kecamatan Panakkukang dan Rappocini memiliki tingkat interaksi tertinggi dibandingkan dengan kecamatan lainnya di Kota Makassar. Temuan ini diharapkan dapat menjadi dasar pertimbangan dalam proses perencanaan pembangunan wilayah di masa yang akan datang.
EXISTENCE OF INDONESIAN MICRO AND SMALL INDUSTRY PERFORMANCE POST COVID 19 THROUGH DIGITAL ADAPTATION Rahman, Abdul
Jurnal Manajemen Vol 5, No 2 (2025): Agustus
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jm.v5i2.72226

Abstract

Abstract: This study aims to analyze the effect of input usage, e-commerce adoption, inflation rate, and COVID-19 pandemic conditions on the performance of Small and Micro Industries (SMEs) in Indonesia. The research approach used is quantitative using panel data from 34 provinces in Indonesia for the period 2019 to 2023. The analysis model used is panel data regression, with data processing carried out using EViews software. The estimation results show that the input usage variable has a positive and significant effect on SME performance. Meanwhile, the use of e-commerce, inflation rate, and the COVID-19 pandemic dummy variable did not show a significant effect on SME performance during the study period. These findings indicate that optimizing production input remains a key factor in improving SME performance, while digital adaptation through e-commerce still requires capacity building and better infrastructure support to provide real impact. The suggested policy implications include the need for a program to strengthen access to quality production inputs and accelerate SME digital transformation through training, mentoring, and development of a more inclusive e-commerce ecosystem at the regional level.Keywords: MSME Performance, E-Commerce, Inflation, COVID-19
Pengaruh DPK, BOPO, Modal dan Net Imbalan terhadap Gross Profit Margin dan Pembayaran Bagi Hasil pada Bank Syariah di Indonesia Sudirman, Sudirman; Febrianty Febrianty; Abdul Rahman
Al-Buhuts Vol. 21 No. 1 (2025): 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.v21i1.6540

Abstract

This research is based on indications that indicators can influence each other. For example, Third Party Funds can cause a decrease in Cost-to-Income Ratio, which can affect the bank's net profit. Likewise, increasing capital can cause an increase in bank net profit. The data analysis method used in this research is the path analysis method to see the relationship or influence of independent variables. On direct and indirect influences through intervening variables. The results of this research show that Third Party Funds does not have a significant influence on gross profit margin but does have a significant influence on profit-sharing payments. Cost-to-Income Ratio does not significantly impact gross profit margin but significantly impacts Profit Sharing Payments. Capital does not have a significant impact on gross profit margin but has a significant impact on Profit Sharing Payments. Net Rewards do not have a significant impact on gross profit margin but have a significant impact on Profit Sharing Payments. The findings of this research show that Third Party Funds, Cost-to-Income Ratio, Capital, and Net Returns do not influence Gross Profit Margin, but do influence Profit Sharing Payments in Sharia Banks in Indonesia
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia Rezky Nurul Amaliah; Nurman Nurman; Annisa Paramaswary Aslam; Anwar Anwar; Abdul Rahman
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3179

Abstract

This study aims to analyze the effect of profitability, measured by Return on Equity (ROE), and dividend policy, measured by Dividend Payout Ratio (DPR), on company value, measured by Price to Book Value (PBV), in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study also examines the partial and simultaneous effects of these two variables to provide a more comprehensive picture of the factors that determine company value. This study uses a quantitative approach with an associative research design. Secondary data were obtained from the annual financial reports of 15 banking companies listed on the IDX during the research period. Data analysis was performed using panel data regression with the assistance of EViews 2012 software. The statistical tests used included the t-test, F-test, and coefficient of determination (R²). The results showed that profitability (ROE) had a negative and significant effect on company value (PBV), while dividend policy (DPR) had a positive but insignificant effect. However, simultaneously ROE and DPR have a significant effect on PBV even though their contribution is relatively small. This finding indicates that investors pay more attention to profitability as the main indicator in assessing company performance, while dividend policy has not been fully able to influence market perception of the value of banking companies in Indonesia. The conclusion of this study is that profitability is an important factor in determining company value in the banking sector, while dividend policy still requires a stronger signal to influence investor perceptions. The results of this study have implications for company management in formulating effective dividend strategies and for investors in making more appropriate investment decisions in the capital market.
Efek Penerimaan Daerah Melalui Pertumbuhan Ekonomi Dalam Mempengaruhi Belanja Modal di Indonesia Rahman, Abdul
Jurnal Kajian Ekonomi dan Pembangunan Vol 7, No 2 (2025): Jurnal Kajian Ekonomi dan Pembangunan (Agustus 2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkep.v7i2.17775

Abstract

Capital expenditure plays a critical role in regional economic development, yet its effectiveness is highly influenced by the fiscal capacity of local governments. This study aims to analyze the effect of locally generated revenue, revenue-sharing funds, general allocation funds, and special allocation funds on capital expenditure in Indonesia, with economic growth as a mediating variable. A quantitative approach was employed using panel data regression analysis on 34 provinces in Indonesia from 2019 to 2023. The Fixed Effect Model (FEM) was selected based on Chow and Hausman test results. Path analysis was used to examine both direct and indirect effects between variables. The findings indicate that locally generated revenue and special allocation funds have a positive and significant impact on capital expenditure, while general allocation funds show a significant negative effect and revenue-sharing funds are statistically insignificant. Locally generated revenue and revenue-sharing funds positively influence economic growth, whereas special allocation funds have a negative effect. Economic growth does not significantly affect capital expenditure, thus it does not serve as a mediating variable. The study suggests optimizing local revenue and evaluating the effectiveness of general and special fund allocations. Future research should consider institutional and governance quality as additional explanatory variables.
Sunni Syiah: Titik Perbedaan dan Kemungkinan Harmonisasi antara Keduanya Abdul Rahman; Indo Santalia; Tabhan Syamsu Rijal
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2033

Abstract

This study investigates the historical, theological, and socio-political differences between Sunni and Shia Islam. By examining core issues such as leadership, understanding of the Prophet's companions, and interpretation of the Quran, the study highlights the complex factors that contribute to sectarian divisions. The paper then explores the potential for harmonization between the two sects, focusing on the importance of interfaith dialogue, education, and community-building initiatives. Although Sunnis and Shias share a common foundation in Islamic belief, their differing perspectives on key doctrinal and historical issues have caused sectarian tensions for centuries. The study argues that by fostering mutual understanding, promoting tolerance, and addressing the underlying political and social factors, sectarian conflict can be reduced and bridges can be built between Sunni and Shia communities. The paper concludes by emphasizing the importance of continued dialogue and cooperation in achieving lasting peace and harmony in the Muslim world.
Co-Authors Alfitrianti Annisa Paramaswary Aslam Anwar Anwar Armita Kurnia Dewi Baso Iwang Darmiati Darmiati Febrianty Febrianty Harman Harman I Gusti Bagus Wiksuana Indo Santalia Juardi, Juardi Kurniati Kurniati Muh. Rizal Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah Nurman Nurman Nurul Hidayat A Rahmatia Rahmatia Rezky Nurul Amaliah Risal Adriawan Siti Fatimah Sitti Aisyah Sitti Aisyah Sri Wahyuni Sudirman Sudirman Sudirman Sudirman Tabhan Syamsu Rijal Tantri Pratiwi Yunus, Muh. Faiz Fahreza