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All Journal Jurnal Ilmu Kesehatan Masyarakat POROS TEKNIK INTEKNA Jurnal Teknik Sipil Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Jurnal Abdi Insani Instal : Jurnal Komputer Journal Peqguruang: Conference Series Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI Tarbiyah Islamiyah: Jurnal Ilmiah Pendidikan Agama Islam Jurnal Nasional Teknologi Komputer Jurnal Semiotika-Q: Kajian Ilmu al-Quran dan Tafsir Journal of Religion and Film TOFEDU: The Future of Education Journal Journal Global Technology Computer Danadyaksa Historica
Abdul Khaliq
Politeknik Negeri Banjarmasin
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The Effect of Musharakah Financing on Profitability at Islamic Commercial Banks in Indonesia Arsal, Muryani; Khaliq, Abdul; Qur'ani, Nini
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 2 (2024): September 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i2.15685

Abstract

This research investigates the effect of musharakah financing on the profitability of Islamic commercial banks in Indonesia over the 2017-2022 period. Musharakah financing, a partnership-based financial instrument in Islamic banking, is analyzed for its impact on the Return on Equity (ROE) ratio, a key profitability indicator. The study employs a quantitative approach, utilizing secondary data from the financial reports of nine Islamic commercial banks, resulting in 54 data points. Simple linear regression analysis, conducted using SPSS version 25, reveals that musharakah financing has a negative effect on profitability. The findings indicate that while musharakah financing is a significant Islamic banking product, it may not necessarily contribute positively to the profitability of these banks. Various factors, including the economic conditions during the study period, might have influenced these results. For instance, Indonesia faced an economic slowdown and high exchange rate fluctuations, which could have impacted the returns from musharakah financing. Additionally, the COVID-19 pandemic further strained economic activities, potentially affecting the banks' financial performance. This study's insights are crucial for Islamic commercial banks to re-evaluate their financing strategies and seek ways to enhance their ROE. Future research could expand the scope by including other Islamic financial products and extending the study period for more comprehensive results.
PERANAN DINAS SOSIAL DALAM PENANGANAN PEMULUNG DI KECAMATAN POLEWALI KABUPATEN POLEWALI MANDAR Hairil, Hairil; Fitrah, Nur; Khaliq, Abdul
Journal Peqguruang: Conference Series Vol 5, No 2 (2023): Peqguruang, Volume 5 Nomor 2 November 2023
Publisher : Universitas Al Asyariah Mandar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/jp.v5i2.4608

Abstract

Tujuan penelitian merupakan titik puncak untuk merealisasikan kegiatan yang akan dilaksanakan, sehingga dapat dirumuskan secara jelas. Pada penelitian ini perlu adanya tujuan yang berfungsi sebagai acuan pokok terhadap masalah yang akan diteliti. Sehingga dapat bekerja secara terarah dalam mencari data sampai pada langkah pemecahan permasalahnnya. Hasil yang di capai dalam penelitian ini adalah bagai mana penanganan dinas sosial terhadap pemulung yang ada di Kecamatan Polewali dengan tiga (3) indikator yaitu, (Penyediaan bantuan sosial, Program pemberdayaan ekonomi dan Pelayanan sosial). Dengan ke tiga indicator tersebut dapat di ketahui bagai mana dinas social dalam mengambil tindakan dalam menangani pemulung yang ada di Kecamatan Polewali. Berdasarkan hasil penelitian yang di lakukan di Kecamatan Polewali mengenai Peran Dinas Sosial Dalam Penanganan Pemulung Di Kecamatan Polewali, dapat di simpulkan bahwa dalam penanganan pemulung yang di lakukan oleh Dinas Sosial Polewali masih berdasarkan dari hasil DTKS (Daftar Terpadu Kesejahteraan Sosial), sehingga dalam penanganannya belum bisa di katakan sempurna karena adanya persyaratan tersebut, adanya persyaratan tersebut makin menghambat dalam penanganan masyarakat pemulung karena kelengkapan berkas atau data diri (Kependudukan), melihat dari banyaknya pemulung yang ada di Kecamatan Polewali dari sekian persen belum mempunyai data kependudukan
ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia) Hasanuddin, Hasanuddin; Sahrullah, Sahrullah; Khaliq, Abdul
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.13528

Abstract

Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets. Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period. Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget. Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.
Pemahaman QS. al-Mumtahanah Ayat 8-9 dan Relevansinya dengan Hubungan antar Umat Beragama di Indonesia Abdul Khaliq; Khaliq, Abdul; Sobihatun Nur Abdul Salam; Muhammad Sai
Jurnal Semiotika Quran Vol 4 No 2 (2024): Jurnal Semiotika-Q: Kajian Ilmu al-Quran dan Tafsir
Publisher : Program Magister Ilmu Al-Qur'an dan Tafsir, Fakultas Ushuluddin dan Pemikiran Islam, Universitas Islam Negeri Raden Fatah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/jsq.v4i2.23289

Abstract

Indonesia merupakan Negara kepulauan dengan masyarakat majemuk. Indonesia memiliki banyak sekali ras, suku, budaya, agama, dan lain-lain, sehingga toleransi diperlukan untuk menghindari konflik yang disebabkan oleh perbedaan tersebut. Penelitian ini bertujuan untuk mengetahui pemahaman QS. al-Mumtahanah ayat 8-9 dan relevansinya dengan hubungan antar umat beragama di Indonesia. Metode yang digunakan adalah kualitatif dengan jenis penelitian kepustakaan, serta teknik analisis data berupa deskriptif-analitis. Dengan demikian, hasil kesimpulan menunjukkan bahwa pemahaman QS. al-Mumtahanah ayat 8-9 memberikan kebebasan untuk memiliki pola pikir berbeda atau sikap yang berbeda. Ayat tersebut memperbolehkan untuk berteman dengan siapapun dalam tataran sosial yang bersikap baik, adil dan tidak memusuhi serta memerangi umat Islam. Oleh karena itu, pemahaman QS. al-Mumtahanah ayat 8-9 ini mengandung relevansi dengan hubungan antar umat beragama selama mereka tidak saling memerangi, memusuhi, atau mengusir umat Muslim (secara khusus) dari tempat tinggalnya. Hal ini karena saling menyayangi, saling menghormati serta menjaga hubungan baik dengan siapapun meskipun pemeluk agama lain sangat dianjurkan dalam Islam. Oleh karena itu, pemahaman QS. al-Mumtahanah ayat 8-9 tersebut dapat dijadikan landasan untuk memperkuat moderasi beragama yang digaungkan pemerintah melalui Kementerian Agama Republik Indonesia.
Technological Innovation in Food Distribution: Development and Implementation of the Sembol Application Batubara, Supina; Hariyanto, Eko; Khaliq, Abdul; Afandi, Afdi
Bahasa Indonesia Vol 16 No 04 (2024): Instal : jurnal Komputer
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jurnalinstall.v16i04.286

Abstract

Distribution of basic necessities (nine basic commodities) efficiently and evenly is a major challenge amidst the increasing needs of urban communities. The development of digital technology offers innovative solutions to overcome this problem, one of which is through e-commerce-based applications. This study aims to design, develop, and implement the Sembol application as an integrated basic necessities distribution platform. This application is designed to provide easier, faster, and safer access for consumers, as well as offer an efficient distribution mechanism for basic necessities suppliers and retailers. The methodology used includes user needs analysis, user-friendly interface design, and system testing to ensure application stability and performance. Case studies were conducted in urban areas with high populations to measure the impact of Sembol implementation on the effectiveness of basic necessities distribution. The results of the study showed that the Sembol application was able to increase distribution efficiency by up to 35% compared to conventional methods, reduce logistics costs, and increase user satisfaction. In conclusion, technological innovation through the Sembol application has the potential to be a sustainable solution in the basic necessities supply chain in the digital era, while also supporting increased accessibility of basic necessities for the wider community.
Analisis Data Training Karyawan Menggunakan Power BI Software as a Service di Main Dealer Honda Sumatera Utara Nazrica, Sherly Ani; Putra, Hardiansyah; Khaliq, Abdul
Journal Global Technology Computer Vol 4 No 1 (2024): Desember 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jogtc.v4i1.6901

Abstract

This research analyzes and visualizes employee training data at Main Dealer Honda North Sumatra using Power BI SaaS. The study utilized 4,706 data points from 2024, encompassing training status (Trained & Untrained), position, tenure, and employee generation. The methodology involved data collection, transformation, and the creation of an interactive Power BI dashboard. This dashboard facilitates monitoring employee training progress via filters based on dealer, employee name, or position, enabling more efficient data-driven decision-making. Results show Power BI SaaS significantly improves training data management efficiency, program effectiveness evaluation, and human resource development strategy refinement. The interactive dashboard provides real-time insights into training participation rates, identifying untrained employees and enabling targeted training initiatives. The research contributes to the literature on Power BI applications in employee training management and offers practical implications for improving HR strategies within the automotive sector. The findings highlight the benefits of utilizing analytical technology for effective employee training management and data-driven decision-making.
DAMPAK SOCIAL MEDIA MARKETING TERHADAP SUSTAINABILITY PERFORMANCE PADA UMKM: PERAN DIGITAL COMPETENCIES SEBAGAI MEDIASI Khaliq, Abdul; Pertiwi, Hardianti; Dharma, Surya; Insirat, Mutahira Nur; Ismawati, Ismawati
Jurnal Akuntansi Vol 11, No 2 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i2.2391

Abstract

ABSTRACTSustainability performance in MSMEs is often constrained by limited resources and capabilities, leading many firms to prioritise short‑term financial returns over long‑term impacts. Yet sustainability now underpins customer appeal, partnership opportunities, and access to financing. Social media marketing—when reinforced by strong digital competencies—can substantially extend market reach. This study therefore tests whether digital competencies mediate the effect of social media marketing on MSME sustainability performance. Using a causal survey of 117 MSMEs in Makassar’s Somba Opu craft and shopping district (sampled with Slovin’s formula and purposive random sampling), data were gathered via Likert‑scale questionnaires and analysed with path analysis. The resulting article is expected to guide more competitive and innovative MSME strategies in the digital era.Keywords: Digital Competencies, Social Media Marketing, Sustainability performance.ABSTRAKKinerja keberlanjutan di UMKM sering kali terkendala oleh sumber daya dan kemampuan yang terbatas, sehingga banyak perusahaan yang memprioritaskan keuntungan finansial jangka pendek daripada dampak jangka panjang. Namun, keberlanjutan kini menjadi penopang daya tarik pelanggan, peluang kemitraan, dan akses ke pembiayaan. Pemasaran media sosial-jika diperkuat dengan kompetensi digital yang kuat-dapat memperluas jangkauan pasar secara substansial. Oleh karena itu, penelitian ini menguji apakah kompetensi digital memediasi pengaruh pemasaran media sosial terhadap kinerja keberlanjutan UMKM. Dengan menggunakan survei kausal terhadap 117 UMKM di distrik kerajinan dan perbelanjaan Somba Opu, Makassar (diambil sampelnya dengan rumus Slovin dan purposive random sampling), data dikumpulkan melalui kuesioner berskala Likert dan dianalisis dengan analisis jalur. Artikel yang dihasilkan diharapkan dapat memandu strategi UMKM yang lebih kompetitif dan inovatif di era digital. Kata kunci: Kompetensi Digital, Pemasaran Media Sosial, Kinerja Keberlanjutan.
DEVELOPMENT APLICATION Pengembangan Aplikasi Sembol sebagai Solusi Distribusi Sembako Berbasis Teknologi Digital Batubara, Supina; Hariyanto, Eko; Khaliq, Abdul; Afandi, Afdi
Jurnal Nasional Teknologi Komputer Vol 5 No 3 (2025): Juli 2025
Publisher : CV. Hawari

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

Abstract

Distribusi sembako (sembilan bahan pokok) secara efisien dan merata menjadi tantangan besar di tengah kebutuhan masyarakat perkotaan yang terus meningkat. Perkembangan teknologi digital menawarkan solusi inovatif untuk mengatasi masalah tersebut, salah satunya melalui aplikasi berbasis e-commerce. Penelitian ini bertujuan untuk merancang, mengembangkan, dan mengimplementasikan aplikasi Sembol sebagai platform distribusi sembako yang terintegrasi. Aplikasi ini dirancang untuk memberikan akses yang lebih mudah, cepat, dan aman bagi konsumen, serta menawarkan mekanisme distribusi yang efisien bagi pemasok dan pengecer sembako. Metodologi yang digunakan meliputi analisis kebutuhan pengguna, desain antarmuka yang mudah digunakan, dan pengujian sistem untuk memastikan stabilitas dan kinerja aplikasi. Studi kasus dilakukan di daerah perkotaan dengan populasi yang tinggi untuk mengukur dampak implementasi Sembol terhadap efektivitas distribusi sembako. Hasil penelitian menunjukkan bahwa aplikasi Sembol mampu meningkatkan efisiensi distribusi hingga 35% dibandingkan dengan metode konvensional, mengurangi biaya logistik, dan meningkatkan kepuasan pengguna. Kesimpulannya, inovasi teknologi melalui aplikasi Sembol berpotensi menjadi solusi berkelanjutan dalam rantai pasok sembako di era digital, sekaligus mendukung peningkatan aksesibilitas sembako bagi masyarakat luas
The Representation of Women in Domestic Violence News: A Corpus Linguistic Analysis Fadzlin, Nurul; Fiany, Fauzul Asta; Khaliq, Abdul
The Future of Education Journal Vol 4 No 5 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i5.550

Abstract

This study aims to analyze how women are represented in news coverage of domestic violence (DV) on the online media platform Kompas.com, using a corpus linguistics approach. A total of 76 news articles were examined using the AntConc software, focusing on frequency, collocation, and concordance analysis of the word “perempuan” (women). The analysis reveals that although the word “women” appears fairly frequently, its representation tends to be passive and institutional. Dominant collocations such as “Komnas Perempuan” (National Commission on Violence Against Women), “violence against women,” and “women’s empowerment” indicate that women are positioned more as objects of state or institutional actions rather than as active subjects. Concordance analysis further reveals that media narratives more often depict women as victims or statistical entities rather than as agents of change. This study highlights the crucial role of media in either sustaining or challenging patriarchal ideological structures in public discourse on domestic violence. The findings underscore the need for a paradigm shift in news reporting so that women are not merely represented as victims but also as active agents in social struggle.
The Role Of Zakat In Poverty Reduction In Indonesia Jaya, Asri; Muin, Rahmawati; Haanurat, A Ifayani; Khaliq, Abdul
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12813

Abstract

Indonesia is a developing country and is the fourth most populous country in the world and has a Muslim majority population. For developing countries, poverty is a problem that becomes homework for which a solution must be found. Several government programs that have been launched in the context of poverty alleviation need to be relied on more to be the solution to this problem, instead of being successful, the poverty rate in Indonesia is getting higher. In Islamic economics, zakat is a concentrated discourse as an alternative solution to the problem of poverty. The majority of Indonesia's Muslim population provides a great opportunity to achieve the mission of alleviating poverty. It is believed that the more Muslims are aware of the obligation to pay zakat, the greater the potential for zakat collected. Wise zakat management and fair and equitable distribution are certainly one of the conditions that must be met so that all levels of society can feel the function of zakat. This paper uses a literature approach and draws the conclusion that the potential for zakat in Indonesia reaches fantastic figures. Zakat can be used as an alternative solution to the problem of poverty in Indonesia. With professional management, the people of Indonesia must be optimistic that the poverty rate will soon be reduced.
Co-Authors - Fakhrurrazi A Ifayani Haanurat Adriani Muhlis, Adriani Afandi, Afdi Alfian Khairani Anida Anida, Anida Arfan Arfan Arsal, Muryani Azisah, Azisah Batubara, Supina Eko Hariyanto Fadzlin, Nurul Fiany, Fauzul Asta Fitrah, Nur Fitriana, Huniza Hairil Hairil, Hairil hardiansyah putra Hardiansyah Putra Hasanuddin Hasanuddin Insirat, Mutahira Nur Ismawati Ismawati Jaya, Asri Luky Adrianto Lutfi, Mukhtar M. Rusydi Menap Muhammad Agus Muljanto Muhammad Sai Muin, Rahmawati Nazrica, Sherly Ani Pertiwi, Hardianti Qur'ani, Nini Rakkang, Yayuk Ranggi Marantika Sahrullah, Sahrullah Sobihatun Nur Abdul Salam SURYA DHARMA Syamsul Bakhtiar Ass. Umar, Rahmawati Yahya Mof Yusinta Tia Rusdiana Zulqarnin, Zulqarnin