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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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Manajemen Kesiswaan dalam Meningkatkan Kedisiplinan Siswa di SMP Negeri 4 Awangpone Kabupaten Bone asnani asnani; Astuti Astuti; Fajri Dwiyama; Jamaluddin Majid
JURNAL MAPPESONA Vol. 6 No. 1 (2023): Edisi Februari 2023
Publisher : Institusi Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/mappesona.v6i1.3208

Abstract

Penelitian ini bertujuan untuk mengetahui manajemen kesiswaan dalam meningkatkan kedisiplinan siswa di SMP Negeri 4 Awangpone Kabupaten Bone. Jenis penelitian yang digunakan penulis adalah kualitatif dengan menggunakan teknik observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa manajemen kesiswaan di SMP Negeri 4 Awangpone meliputi kegiatan perencanaan, pelaksanaan dan evaluasi terhadap program kesiswaan. Kedisiplinan siswa di SMP Negeri 4 Awangpone cukup baik, dilihat dari perilaku siswa yang menghargai peraturan sekolah serta mampu mengaplikasikan penghargaannya melalui perbuatan dan tindakannya. Meskipun masih ada yang melanggar tetapi itu dilakukan oleh siswa yang kurang kesadaran akan pentingnya kedisiplinan sehingga selalu diberikan bimbingan oleh pihak sekolah agar membiasakan diri dengan sikap disiplin yang ditunjukkan melalui sikap ketaatan, kesetiaan dan ketertiban siswa terhadap peraturan sekolah. Kontribusi manajemen kesiswaan dalam meningkatkan kedisiplinan siswa dilakukan melalui kegiatan seperti: kegiatan orientasi yaitu melakukan sosialisasi mengenai tata tertib sekolah, melakukan apel pagi dan pulang untuk memberikan arahan kepada siswa agar menanamkan sikap disiplin dalam dirinya serta melakukan pembinaan melalui kegiatan ekstrakurikuler pramuka untuk melatih siswa dalam hal kedisiplinan. Baik disiplin waktu, berpakaian maupun disiplin dalam bersikap.
Menemukan Akar Masalah dalam Penelitian Pendidikan: Antara Teori dan Realitas Lapangan Nurhidayat Nurhidayat; Hamsa Hamsa; Rasti Pebry Pebry; Wan Ajijah; Saprin Saprin; Jamaluddin Majid
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.v5i2.1658

Abstract

A research problem is the starting point and foundational core of any scientific inquiry, defined as the gap between ideal conditions and actual realities that demands resolution through research. This article critically examines how to identify the root of research problems in educational studies, especially in bridging the gap between theoretical frameworks and empirical realities in the field. Using a qualitative descriptive approach and library research methods, the study analyzes how valid and contextual research problems can be formulated through direct observation, critical reflection, and analytical tools such as the Five Why Technique and Fishbone Diagram. The findings reveal that many novice researchers in education still develop research problems using a top-down, theory-driven model without prior investigation of real issues in the educational context. The novelty of this article lies in its integrative approach, combining theoretical insights with field-based exploration, and emphasizing the need for flexibility in formulating research problems in qualitative studies. This article also offers systematic strategies for constructing specific, applicable, and socially relevant research problems. It is expected to serve as a methodological reference for researchers aiming to produce work that is both academically valid and practically impactful.
Evaluasi Pengelolaan Limbah Medis dalam Perspektif Quadruple Bottom Line: Studi pada RSUD H. Padjonga Daeng Alle Fadil, Ahmad; Majid, Jamaluddin; Fajrin, Farid
Jurnal Ilmiah Akuntansi Peradaban Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Alauddin Makassar

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Abstract

This study aims to evaluate medical waste management in a RSUD H. Padjonga Daeng Alle using the Quadruple Bottom Line approach, encompassing environmental, social, economic, and governance dimensions. A qualitative case study method was employed, with data collected through interviews, observations, and document analysis. Data were analyzed using a descriptive-analytical approach based on the Quadruple Bottom Line framework. The findings reveal that medical waste management has complied with existing technical regulations but has not yet been integrated into a comprehensive sustainability system. Key weaknesses are identified in governance practices, limited environmental performance measurement, and the absence of systematic environmental cost management. These results highlight the importance of strengthening governance mechanisms and environmental accounting to support sustainable medical waste management in the public sector. Keyword: Sustainable Development, Medical Waste Management, Quadruple Bottom Line
Perkembangan Keuangan Syariah dan Pertumbuhan Ekonomi di Indonesia: Analisis Hubungan Jangka Panjang dan Jangka Pendek: The Development of Islamic Finance and Economic Growth in Indonesia: An Analysis of Long-Term and Short-Term Relationships Azwar Azwar; Arif Mashuri; Jamaluddin Majid
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study aims to analyze the short-run and long-run relationship between sukuk development and economic growth in Indonesia. The research employs a quantitative approach using annual time series data covering the period 2003–2022. The dependent variable is Gross Domestic Product (GDP) per capita (current US$), while the independent variable is the value of Sukuk Outstanding (in billion rupiahs). The analysis utilizes the Autoregressive Distributed Lag (ARDL) model to examine both the long-term and short-term linkages between the two variables. The estimation results indicate that, in the long run, sukuk has a positive and significant effect on economic growth, confirming that an increase in sukuk issuance can strengthen national economic activity through the financing of productive, asset-based projects. In the short run, the Error Correction Model (ECM) results reveal an error correction coefficient of -0.084852, which is significant at the 1% level, implying an adjustment mechanism of approximately 8.48% per period toward long-run equilibrium. Although temporary negative effects are observed from previous sukuk issuances, the findings suggest that the market possesses a gradual self-correcting capacity. This study underscores the strategic role of sukuk in supporting sustainable economic growth in Indonesia, in line with Islamic finance principles that emphasize justice, stability, and social welfare.
Silence Behind Green Sukuk: Stakeholder Voices on the Effectiveness and Resilience of Sharia Financial Institutions in Green Financing: Keheningan di Balik Sukuk Hijau: Suara Pemangku Kepentingan tentang Efektivitas dan Ketahanan Lembaga Keuangan Syariah dalam Pembiayaan Hijau Abdi Dzul Jalal Ikram; A.M. Nur Atma Amir; Achmad Riady; Jamaluddin Majid
HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah Vol. 1 No. 1 (2025): HISAB: Jurnal Akuntansi Lembaga Keuangan Syariah
Publisher : Program Studi Akuntansi Lembaga Keuangan Syariah, Politeknik Wahdah Islamiyah Makassar

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Abstract

This study examines green sukuk as a reflection of the interconnectedness between spirituality, economics, and sustainability in Indonesia’s Islamic finance. Employing a descriptive qualitative method and a reflective literature review, it explores the often-overlooked spiritual dimension behind the success narrative of green sukuk, particularly the absence of maqāṣid al-syarīʿah (the higher objectives of Islamic law) in both policy formulation and public perception. The findings indicate that sustainability in Islam extends beyond environmental aspects to include spiritual, ethical, and moral dimensions. By framing green sukuk as a form of “structural da‘wah,” this research highlights its potential to harmonize divine values with contemporary financial practices. Ultimately, the study proposes a maqāṣid-based green finance framework that emphasizes holistic sustainability, integrating faith-based principles with sustainable development goals to strengthen the ethical foundation of Islamic financial instruments in Indonesia.
The Effect of Financial Planning, Sustainable Investment, and Risk Management on Business Sustainability in the SME Sector Aspiati A. Samiun; Eko Sudarmanto; Thitus Gilaa; Jamaluddin Majid; Purwanto Purwanto
Sciences du Nord Economics and Business Vol. 1 No. 02 (2024): Sciences du Nord Economics and Business
Publisher : North Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sneb.v1i2.36

Abstract

This study examines the effect of financial planning, sustainable investment, and risk management on business sustainability within the SME sector. A quantitative approach was employed, utilizing a sample of 80 SMEs and data collected through structured questionnaires. The responses were measured using a 5-point Likert scale, and the data were analyzed using SPSS version 25. The results indicate that financial planning, sustainable investment, and risk management all have a significant positive impact on business sustainability. The findings suggest that SMEs that adopt comprehensive financial planning, integrate ESG factors into their investment decisions, and implement robust risk management strategies are better positioned to achieve long-term sustainability. This research provides practical insights for SME owners, managers, and policymakers to enhance resilience and ensure business growth in a competitive environment.
Management Accounting Strategy in Decision Making to Achieve Good Governance Pasaribu, Hiras; Lidyawati, Linda; Sihombing, Edison; Majid, Jamaluddin
Dhana Vol. 2 No. 1 (2025): DHANA-MARCH
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xhdb8f13

Abstract

This study aims to explore the contribution of management accounting strategies in supporting rational and accountable decision-making in order to realize the principles of good governance. Through the Systematic Literature Review (SLR) approach, this study systematically and comprehensively examines various relevant scientific literature, in order to identify strategies, patterns, and relationships between management accounting and good governance practices. The SLR process was carried out following the PRISMA flow, including formulating research questions, determining inclusion and exclusion criteria, and screening articles from reputable scientific databases such as Scopus, Google Scholar, ScienceDirect, ProQuest, and Garuda. The results of the study indicate that management accounting strategies, through tools such as budgeting, variance analysis, and cost-benefit analysis, play an important role in creating an efficient, data-based, and documented decision-making system. In addition, the use of information technology such as ERP, e-budgeting, and e-performance strengthens data integration, accelerates reporting, and increases transparency and accountability. This study also emphasizes the importance of increasing human resource capacity and internal policies that support the optimal use of accounting information. Thus, management accounting strategy is not only a technical tool, but also a strategic foundation in building professional, transparent and sustainable organizational governance
The Influence of Facilities and Infrastructure Management and Student Discipline on the Quality of the Learning Environment for Public High School Students in Indonesia Majid, Jamaluddin; Setiyawan, Agus
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2398

Abstract

This study examines the influence of facility and infrastructure management and student discipline on the quality of the learning environment for public high school students in Indonesia. Using a quantitative approach, data were collected from 250 students via a structured questionnaire measured on a 5-point Likert scale. Data analysis was conducted using SPSS version 25, including descriptive statistics and multiple linear regression. The results indicate that both facility and infrastructure management (β = 0.435, p < 0.001) and student discipline (β = 0.389, p < 0.001) have a significant positive effect on the quality of the learning environment. The regression model explains 56% of the variance in the dependent variable. The findings suggest that well-maintained school facilities and disciplined student behavior are essential for creating a conducive learning environment, highlighting the need for holistic strategies by school administrators and policymakers.
The Influence of Facilities and Infrastructure Management and Student Discipline on the Quality of the Learning Environment for Public High School Students in Indonesia Majid, Jamaluddin; Setiyawan, Agus
West Science Interdisciplinary Studies Vol. 3 No. 11 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i11.2398

Abstract

This study examines the influence of facility and infrastructure management and student discipline on the quality of the learning environment for public high school students in Indonesia. Using a quantitative approach, data were collected from 250 students via a structured questionnaire measured on a 5-point Likert scale. Data analysis was conducted using SPSS version 25, including descriptive statistics and multiple linear regression. The results indicate that both facility and infrastructure management (β = 0.435, p < 0.001) and student discipline (β = 0.389, p < 0.001) have a significant positive effect on the quality of the learning environment. The regression model explains 56% of the variance in the dependent variable. The findings suggest that well-maintained school facilities and disciplined student behavior are essential for creating a conducive learning environment, highlighting the need for holistic strategies by school administrators and policymakers.
Pengaruh Volatilitas Penjualan Dan Siklus Operasi Terhadap Persistensi Laba Melalui Non Discretionary Accrual (Studi Pada Perusahaan Property Dan Real Estate Yang Terdaftar di BEI Tahun 2016-2020) Naslia Naslia; Jamaluddin Majid
Indonesian Journal of Taxation and Accounting Vol 1, No 2 (2023): December 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i2.2023d1

Abstract

This study aims to examine the effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals in property and real and estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. This research is a quantitative research with a comparative causality approach. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange with purposive sampling technique. The data used in this study is secondary data which is accessed through www.idx.co.id. Data analysis uses path analysis and uses the Sobel test to examine the indirect effect of sales volatility and the operating cycle on earnings persistence through non-discretionary accruals. The results showed that sales volatility had no effect on non-discretionary accruals, while the operating cycle had an effect on non-discretionary accruals, sales volatility and the operating cycle had an effect on earnings persistence and non-discretionary accruals had an effect on earnings persistence. Meanwhile, the results of the indirect or mediating effect test show that non-discretionary accruals are only able to mediate the operating cycle on earnings persistence
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