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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 Jurnal Minds: Manajemen Ide dan Inspirasi JSEH (Jurnal Sosial Ekonomi dan Humaniora) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI 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 Tangible Journal 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) Kunuz: Journal of Islamic Banking and Finance Robust: Research of Business and Economics Studies 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 West Science Journal Economic and Entrepreneurship Journal Markcount Finance Ekalaya : Jurnal Ekonomi Akuntansi Income Journal: Accounting, Management and Economic Research Indonesian Journal of Taxation and Accounting Islamic Banking and Finance Phinisi Applied Accounting Journal Advances in Applied Accounting Research JPS (Jurnal Perbankan Syariah) Dhana Atestasi : Jurnal Ilmiah Akuntansi
Jamaluddin Majid
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
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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.
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.
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.
Perlakuan Social Distancing: Upaya Masyarakat dan Tenaga Medis Dalam Mengurangi Penyebaran Virus Corona COVID-19 Jamaluddin Majid
Jurnal Multidisiplin Dehasen (MUDE) Vol 1 No 2 (2022): April
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1822.391 KB) | DOI: 10.37676/mude.v1i2.2090

Abstract

Pandemi covid-19 telah memunculkan tantangan baru untuk diatasi oleh suatu negara, karena memberikan implikasi ekonomi, sosial, pendidikan dan politik tidak saja negara-negara besar akan tetapi hampir seluruh negara didunia. Covid-19 merupakan sejenis virus dari family corona viridae yang menyebabkan penyakit menular dan mematikan yang menyerang manusia pada saluran pernapasan hingga ke paru-paru. Pada umumnya pengidap covid-19 akan mengalami gejala awal berupa deman, sakit tenggorokan, pilek dan juga batuk-batuk bahkan sampai parah dapat menyebabkan pneumonia. Virus ini dapat menular melalui cairan pernafasan yang keluar dari tubuh penderita saat batuk atau mengeluarkan ludah dan riyak. Banyak negara melakukan kebijakan yang diterapkan di dalam wilayahnya. Seperti sistem kebijakan lockdown, atau social distancing terhadap masyarakat. Itu sebabnya pemerintah Indonesia saat ini mengimbau serta mengingatkan kegiatan dari social distancing. Secara khusus yaitu mengenai bagaimana negara merespons dan berupaya mencegah dan menghentikan penyebaran virus jauh lebih luas. Beberapa negara menunjukkan keberhasilan, tetapi ada pula yang menunjukkan kegagalan dari kebijkan tersebut. Tulisan pendek ini mencoba untuk menganalisis dampak pandemi COVID-19 suatu negara dalam implikasi dari masyarakat dan para tenaga medis dalam suatu kebijakan social distancing atau jaga jarak.
FACTORS AFFECTING THE RELIABILITY OF FINANCIAL REPORTING WAJO THE COUNTY LOCAL GOVERNMENT Dian Hajra; Jamaluddin Majid
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4854

Abstract

This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system.
Co-Authors Abdul Rasyid Ahmad Efendi Alfian Fani Alfiani Alfiani, Alfiani Alim Azhari Muttaqien Alvionita Paru, Maria Amir, Muh Ikraam Sayyid Andi Ruslan Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Asse, Ambo ASTRINA TAHANG Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Dhety Chusumastuti Dian Hajra Diawati, Prety Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami Fahrina Mustafa Fahrudin Fahrudin Faizah, Siti Nur Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nur Asia Hardiwansyah, Hardiwansyah Hidayat, Ahmad Rifqi Hiras Pasaribu HS, Muh Nur Ihsan IB, Bukhari Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Kadir, Amiruddin Karmila Malik Kartika Linda Lidyawati Lutfi, Muhtar Made Susilawati Mahdalena Mahdalena Marsuni, Nur Sandi Marwah Gama Muh. Fachrul Ryantama Muhammad Rusmin, Muhammad Muhammad Sapril Sardi Juardi Muhammad Syafri Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Munawwarah, Besse Husna Musdalifah Musdalifah Mustafa Umar Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahma Sari Nur Rahmah Sari Nur, Ilman Nurfitrah Nurfitrah Oktafia, Lefin Parmatasari, Rika Dwi Ayu Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth RR. Ella Evrita Hestiandari Safri Haliding Safri Haliding Safri Haliding Saharuddin, Syafitri Samalua Waoma Sapa, Nasrullah Bin Sapriadi, Nia Rahmadani Sapril Sardi Juardi Saprin Saprin, Saprin Saputra, Reza Eka Sardi Juardi, Muh. Sapril Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Zainal Abidin