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All Journal JSI: Jurnal Sistem Informasi (E-Journal) Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Muzara'ah International Journal of Economics Management and Social Science Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI YUME : Journal of Management Jurnal Ilmiah Edunomika (JIE) Jurnal Informasi dan Teknologi Tasharruf: Journal Economics and Business of Islam Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Akuntansi Peradaban Tangible Journal Economics and Digital Business Review Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Al asma : Journal of Islamic Education Jurnal Ar-Ribh INVOICE : JURNAL ILMU AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Accounting and Finance Review Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi dan Keuangan Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies Journal of Finance and Business Digital (JFBD) Abdimas Indonesian Journal Malcom: Indonesian Journal of Machine Learning and Computer Science Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) QISTINA: Jurnal Multidisiplin Indonesia Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Maqrizi : Journal of Economics and Islamic Economics Innovative: Journal Of Social Science Research West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Journal Markcount Finance West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah AMMA : Jurnal Pengabdian Masyarakat West Science Interdisciplinary Studies Income Journal: Accounting, Management and Economic Research Islamic Banking and Finance Phinisi Applied Accounting Journal Journal of Innovative and Creativity Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi Balance: Jurnal Ekonomi Jurnal Mappesona Dhana HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Sciences du Nord Economics and Business Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy GoodWill Journal of Economics, Management, and Accounting
Jamaluddin Majid
Universitas Islam Negeri Alauddin Makassar
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Penerapan Prinsip Profit Sharing dan Revenue Sharing Program Tabungan Mudharabah dan Deposito Mudharabah Studi pada PT Bank Muamalat Kantor Cabang Makassar Hafid, Wika Ramdhani; Majid, Jamaluddin; Sardi Juardi, Muh. Sapril
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 2, No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.421 KB) | DOI: 10.24252/al-mashrafiyah.v1i2.4735

Abstract

Penelitian ini bertujuan untuk mengetahui  penerapan sistem bagi hasil pada program tabungan mudharabah dan deposito mudharabah yang ada pada PT Bank Muamalat KC Makassar. Selain itu, penelitian ini juga bertujuan untuk mengetahui penerapan sistem bagi hasil di PT  Bank Muamalat KC Makassar terkait dengan akuntabilitas dan kemaslahatannya baik itu untuk shahibul maal maupun mudharib. Metode pengambilan data yaitu penelitian lapangan (Field Research), wawancara  langsung dengan informan, studi pustaka dan internet searching.. Hasil penelitian ini diperoleh bahwa pendistribusian bagi hasil pada PT Bank Muamalat KC Makassar menggunakan prinsip profit sharing karena pendistribusian bagi hasil program tabungan mudharabah dan deposito mudharabah dilakukan dengan membagi pendapatan bersih bank setelah dikurangi biaya yang dikeluarkan pengelolah dana. Sedangkan terkait dengan kemaslahatan antara kedua prinsip pendistribusian bagi hasil, profit sharing dianggap paling maslahat antara kedua bela pihak.Kata Kunci: Bank Syariah, Bagi Hasil, Tabungan Mudharabah, Deposito Mudharabah, dan Profit Sharing.
Social Accounting; Tendensi Kemaslahatan Publik dibalik Kenaikan Tarif BPJS Kesehatan di Indonesia Majid, Jamaluddin; Saputra, Reza Eka
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol 6, No 1 (2020): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : LPPM Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v6i1.74

Abstract

Public needs about healthness rights has been usually ignored by the regulation that’s truly not being pro of people. Doubled rate increase of BPJS-Kesehatan is the one that properly will given a social effort for the people. According to the case, this study aims to know the tendention of rate increase of BPJS Kesehatan related to public needs. This article is a qualitative research with interpretive approach that try to study about problem or social issues with indepth-detail purpose. Literatur study have applied to collate the data and information. To keep the quality of data, source of data and theory of triangulation used in this study before make final results. The result show that rate increased of BPJS Kesehatan has been given a social effort like economic problem because the increase not following by income growth of peoples. In the other side, this regulary will broke the public rights if there is noy following by a prime service. Government have to make a good analysis with social accounting points as the relevance and reliable policys purpose.
AKUNTABILITAS GREEN ACCOUNTING DALAM PERSPEKTIF ECO-THEOLOGYISLAM VS TRIPLE BOTTOM LINE (STUDI PADA PT. PASIR WALANNAE KABUPATEN BONE) Astriani Astriani; Jamaluddin Majid
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 1 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v1i1.21407

Abstract

Penelitian ini bertujuan adalah untuk mengetahui akuntabilitas green accounting dalam perspektif eco-theologyIslam vs triple bottom line pada PT. Pasir Walannae Kabupaten Bone.Penelitian ini merupakan penelitian kualitatif dengan pendekatan ekologis dan teologis yang berusahan menjelaskan dan memperbandingkan eco-theologyIslam dan triple bottom line dimana pendekatan ini dilihat dari lintas agama yang melihat lingkungan sebagai bagian dari sistem holistik ketuhanan yang mendesak untuk dikembangkan. Data penelitian diperoleh melalui wawancara mendalam dan observasi.Hasil penelitian menunjukkan bahwa akuntabilitas green accounting pada PT. Pasir Walannae Kab.Bone sudah cukup baik dalam melakukan aktivitas pertambangan. Hal ini terlihat dari tanggung jawab perusahaan yang mengerluarkan biaya-biaya untuk aktivitas pertambangan seperti biaya reklamasi pasca tambang, ini membuktikan bahwa PT. Pasir Walannae dalam penerapan green accounting telah melakukan perhatian lingkungan,keterlibatan lingkungan, dan pelaporan lingkungan. PT. Pasir Walannae secara umum dalam penerapan eco-theologyIslam belum sepenuhnya menerapkan konsep ini, namun hanya memasukkan aspek amanah sebagai bentuk pertanggungjawabannya, dibandingkan dalam konsep triple bottom line PT. Pasir Walannae telah menerapkannya dalam melakukan pertanggungjawaban terhadap lingkungan.
KONTRIBUSI TEORI CONTIGENCY : UPAYA MEWUJUDKAN GOOD GOVERNANCE MELALUI E-GOVERNMENT DI INDONESIA Jamaluddin Majid
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 11 No 2 (2021): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v11i2.23810

Abstract

Penelitian ini bertujuan untuk mengkaji kontribusi contigency theory melalui e-government dalam mewujudkan good governance pada pemerintah Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif yang berdasarkan pada pendekatan fenomenologi  interpretif. Lokasi penelitiannya  yaitu di pemerintah indonesia di sembilan kota besar yaitu  Surabaya, Bandung,  Makassar DkI Jakarta, Bojonegoro, Samarinda, Malang, Papua, Denpasar. Jenis data yang digunakan dalam penelitian ini adalah data dokumen yang diperoleh melalui website kota besar di indonesia. Teknik pengumpulan data dilakukan dengan menggunakan metode studi kepustakaan, searcing dan studi dokumenter. Hasil penelitian menunjukkan bahwa Kontribusi contigency theory dalam Penerapan good governance dengan menggunakan e-government dari setiap daerah berbeda-beda sehingga perlu kajian yang kuat dalam pelaksanaan, pengawasan dan pengevaluasian pemerintah setiap periode. E-government perlu diupdate kembali dari setiap periode pemerintahan agar dapat lebih bermanfaat bagi masyarakat.
Internalisasi Goal Congruance untuk Pendeteksian Financial Statement Fraud Berbasis Behaviour Audit (Studi Kasus KAP Benny dan Rekan) Jamaluddin Majid; Alfian Fani; Marwah Gama
Tasharruf: Journal Economics and Business of Islam Vol 4, No 2 (2019): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v4i2.1022

Abstract

This research aims to reveal goal congruence for the financial statement fraud- based behavioral audit. financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person (agent) to provide a service and then delegate authority to decision making to the agent. This study was conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using secondary data and primary data analyzed using interview and interview method using tools in the form of recorder and manuscript aid and tested its validity. The result of this research is shown by case from from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by 3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor.
PSAK 109: The Efforts to realize Zakat Governance in Baznas Province of South Sulawesi Jamaluddin Majid; Ambo Asse; Fatimah Fatimah; Farid Fajrin
LAA MAISYIR: Jurnal Ekonomi Islam VOL 7, NO 2 (2020)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v7i2.16035

Abstract

This study aims to determine the application of PSAK 109 in themanagement of zakat and infaq/sadaqah at BAZNAS South Sulawesi Provincein order to realize good zakat governance. This research is a qualitative research with a descriptive analysis approach, using primary and secondary data. Theresults showed that BAZNAS South Sulawesi Province has not implementedPSAK 109, so that the realization of good zakat governance in BAZNAS SouthSulawesi Province has not been achieved properly. Therefore, it is necessary toincrease understanding of human resources, training on the implementation ofPSAK 109 on zakat accounting which regulates the recognition, measurement,presentation and disclosure of zakat, infaq / sadaqah transactions in order to realize good zakat governance of BAZNAS South Sulawesi.
The Need for the Islamization of Knowledge in Accounting Jamaluddin Majid; Safri Haliding
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 6, No 1: January 2014
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.938 KB) | DOI: 10.15408/aiq.v6i1.1366

Abstract

The Need For The Islamization of Knowledge In Accounting. This article tries to analyze the term “Islamization of knowledge method through accountancy. The economic system and the foundation of philosophy its system may influence the accounting practice that Islamic worldview provides the original source of revelation in a Muslim society by using Islamic literally of being the adherents to Islam due to be vicegerents of god and providing accountability in all aspects. Islam as a way of life, covering all activities and economic activities as accounting as well are only small part of Islam, through Al Quran and Al Hadits. In terms of developing of Islamic accounting system that as social science and institution may provide a way to satisfy its social economic objective in order to meet the benefit in this world and hereafter.  DOI: 10.15408/aiq.v6i1.1366
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Jamaluddin Majid; Safri Haliding
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol 6, No 2: July 2014
Publisher : Faculty of Shariah and Law, UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.243 KB) | DOI: 10.15408/aiq.v6i2.1236

Abstract

The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant that HCA probably did not provide the real financial and income information. This paper tries to explore critical aspects of the fair value accounting and its implications to Islamic Financial Institutions implications. This study concludes that that fair value accounting measurement provides many critical aspects to be implemented to Islamic Financial Institutions (IFIs). AAOIFI proposed cash equivalent value as respond to fair value measurement that cash equivalent value when the attribute condition are present such as the relevance, reliability and understandability of the resulting information  DOI:10.15408/aiq.v6i2.1236
PENGARUH FAMILY OWNERSHIP, POLITICAL CONNECTION DAN FIRM CHARACTERISTICS TERHADAP EARNINGS MANAGEMENT PRACTICES DENGAN TAX AGGRESSIVENESS SEBAGAI VARIABEL MODERASI Muh. Fachrul Ryantama; Jamaluddin Majid; Suhartono Suhartono; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i1.21426

Abstract

Penelitian ini bertujuan untuk menguji pengaruh family ownership, political connection, dan firm characteristics terhadap earning management practices dengan tax aggressiveness sebagai variable moderasi.. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif. Data yang digunakan dalam penelitian merupakan data sekunder dengan mengambil laporan keuangan perusahaan manufaktur periode 2014-2018 dengan metode pengambilan Purposive Sampling dan diperoleh 10 perusahaan. Analisis data menggunakan analisis regresi linear berganda dan analisis regresi moderating dengan pendekatan uji residual.Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa family ownership, political connection, dan firm characteristics berpengaruh positif dan signifikan terhadap earning management practices. Analisis regresi moderating dengan pendekatan uji residual menunjukkan bahwa tax aggressiveness mampu memoderasi family ownership dan firm characteristics terhadap earning management practices. Sedangkan tax aggressiveness tidak mampu memoderasi political connection terhadap earning management practices.
AKUNTABILITAS PENGELOLAAN DANA DESA DALAM PERSPEKTIF AL-MURAQABAH Irfan Irfan; Jamaluddin Majid; Mustafa Umar; Roby Aditiya
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 1 (2021): ISAFIR Volume 2 No. 1 Juni 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i1.21746

Abstract

Penelitian ini bertujuan menjelaskan upaya akuntabilitas pengelolaan dana desa berbasis Al-Muraqabah desa Aluppang. Metode penelitian ini kualitatif dengan pendekatan fenomenologi yang ditunjang dengan metode  tasawuf. Sumber utama data penelitian ini diperoleh dari responden melalui teknik wawancara. Uji kualitas data yang digunakan adalah pengujian keapsahan melalui trianggulasi sumber data. Hasil penelitian ini menunjukkan Pengelolaan dana desa di Desa telah dilaksanakan secara akuntabel dan transparan sesuai  tiga elemen penting yaitu perencanaan, pelaksanaan dan akuntabilitas, meliputi konsep Al-Muraqabah dalam pengelolaan dana desa mencerminkan rasa cinta (al- Hubb), harap (ar-Raja’), cemas (al-Khauf) dan rindu (asy-Syauq) dan tentu saja keyakinan yang mendalam akan pertemuan dengan Tuhannya (al-Iman), serta rasa kasih sayang kepada setiap makhluq (asy-Syafaqah) di Desa Aluppang telah dilaksanakan dengan baik.
Co-Authors A, ASTUTI A., Chevy Herli Sumerli A.M. Nur Atma Amir Abd Wahab Abda Abda Abdi Dzul Jalal Ikram Abdul Rasyid Achmad Riady Aditya, Roby Agus Setiyawan Ahmad Efendi Alfian Fani Alim Azhari Muttaqien Alvionita Paru, Maria Ambo Asse Ameliyani, Rizki Amir, Muh Ikraam Sayyid Amiruddin K Andi Ruslan Andi Wawo Andi Yusrifal Andi Yusril Cibu Cibu Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arif Mashuri Arifin, Agus Zainul Arsyad, Kamaruddin asnani asnani Aspiati Samiun Astriani Astriani ASTRINA TAHANG Azwar Azwar, Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Bustan Ramli Chevy Herli Sumerli Dede Rustaman Della Fadhilatunisa Dhety Chusumastuti Dian Hajra Diawati, Prety Didi Permadi Sukur Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajri Dwiyama Farid Fajrin Fatahillah R Fatimah Fatimah Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin Hardiwansyah Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Judijanto, Loso Jumriati, Jumriati Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati Lince Bulutoding Linda Lidyawati Listiana Sri Mulastih Loso Judijanto Lutfi, Muhtar Made Susilawati Maggu, Istiqamah Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Mediyati Mediyati Mega Ilhamiwati Memen Suwandi Muh Mujihal Fikri Jalil Muh. Fachrul Ryantama Muhamatsakree Manyunu Muhammad Rizky Yahya Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Syahrul Munir Muhammad Yusuf Hidayat Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Muslimin Kara Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Naslia Naslia Nasrullah Bin Sapa Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurul Nadila Idward Nurwijayanti Oktafia, Lefin Olha S. Niode Possumah, Bayu Taufik Prasetio, Allung Purwanto - Purwanto Rahmawati Rahmawati Muin Rahyuni, Gusty Raodahtul Jannah Rasti Pebry Pebry Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Ridwan Tabe Rika Dwi Ayu Parmitasari Risma Eka Saputri Riza Praditha Rizka Amaliah Robert Jao Roby Aditiya ROOSGANDA ELIZABETH Roosganda Elizabeth RR. Ella Evrita Hestiandari Rusman, Hedar Saban, Azizah Safri Haliding Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapriadi, Nia Rahmadani Saprin Saprin Saprin Saprin, Saprin Saputra, Reza Eka Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudarmanto, Eko Sudiana, Urip Suhartono Sumarin Suwandi Ng Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Syaripuddin Rasyid Tabe, Ridwan Thitus Gilaa Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Trisno Wardy Putra Uli Wildan Nuryanto Urip Sudiana Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Yogi Hady Afrizal Zainal Abidin Zainal Abidin