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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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Application of the Unified Theory of Acceptance and Use of Technology Approach to Analyze User Acceptance of Digital Banking Services Anindya Pangestika, Mirza; Soleh; Majid, Jamaluddin; Wildan Nuryanto, Uli; Hadi, Syamsul
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.495

Abstract

The Purpose Of This Study Is To Ascertain The Degree Of User Acceptance Of Digital Banks And To Test Theories On The Variables That Affect Users' Approval Of These Financial Institutions. This Research Employs A Quantitative Methodology. Questionnaires, observations, and a literature review are used to gather data for this study. The Jabodetabek Area's digital bank customers make up the research population. Purposive Sampling Was The Method Utilized For This Study, And There Were 100 Respondents In All. Statistical Analysis And Demographic Analysis Make Up Data Analysis. The Researcher Conducted Demographic Analysis Using Microsoft Excel And Performed Statistical Analysis By Analyzing The Outer And Inner Models With The PLS-SEM Approach Using Smartpls. The Research Results Showed That The Behavioral Intention Variable Showed An Influence Of 80%, While The Use Behavior Variable Had An Influence Of 70%. Furthermore, The Factors Or Variables That Influence The Behavioral Intention Of Digital Bank Users Include Social Influence, Price Value, Perceived Credibility, Self-Efficacy, Facilitating Conditions, And Habit. Meanwhile, Factors Or Variables That Influence The Use Behavior Of Digital Bank Users Involve Facilitating Conditions, Habit, And Behavioral Intention. With Most Hypotheses Accepted, This Research Makes A Positive Contribution To Understanding The Factors That Influence User Acceptance Of Digital Banks.
Analysis of The Influence of Digital Perceived Value, Digital Perceived Quality and Brand Image on Intention to Return Visits of Tourists in Indonesia Maksimilianus Gai, Ardiyanto; Majid, Jamaluddin; Risdwiyanto, Andriya; Alvionita Paru, Maria; Effendy, Femmy
Jurnal Informasi dan Teknologi 2024, Vol. 6, No. 1
Publisher : SEULANGA SYSTEM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60083/jidt.v6i1.507

Abstract

The purpose of this study is to examine how visitor satisfaction, which affects their intention to return to tourist destinations, is influenced by perceived quality, destination image, and perceived value. Researchers employed a conclusive research design in this study. The judgmental sampling approach is a non-probability sampling methodology that was employed by the researcher. 100 people made up the study's sample. The major data used in this study came from the responses to questionnaires that were distributed. In this study, structural equation modeling is employed. It is clear from the analysis's findings that travelers' perceptions of a destination's quality, value, contentment, and likelihood to return are significantly influenced by its image. Travelers' perceived quality, perceived value, level of satisfaction, and inclination to return are all positively correlated with the destination's image. Perceived quality also significantly positively affects satisfaction, perceived value, and inclination to return. Perceived value also significantly positively affects satisfaction and the desire to return. The inclination to return is significantly positively impacted by satisfaction as well. These findings suggest that in order to boost visitor happiness and loyalty toward tourism attractions, destination management must focus on and enhance destination image, service quality, and perceived value.
Comparative Analysis of Financial Management Models in Developed and Developing Countries Andhayani, Atik; Arifin, Agus Zainul; Baihaqi, Baihaqi; Majid, Jamaluddin; Fahrudin, Fahrudin
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1284

Abstract

Given the fundamental differences in economic structure, fiscal policy, and financial regulation between developed and developing countries, research on financial management models in both countries is very important. The aim of this research is to study and compare financial management models in developed and developing countries. Specific objectives include determining the main components of financial management models used in developed and developing countries, evaluating the factors that influence financial management performance in both groups of countries, evaluating how these different models impact economic stability and economic growth, and providing appropriate policy recommendations. can be applied to improve state financial management. This research uses both qualitative and quantitative approaches. Qualitative data was obtained through in-depth literature research on the theory and practice of financial management in developed and developing countries, and quantitative data was obtained through secondary data analysis from reports of international financial institutions, state financial reports and economic statistics. The effectiveness of financial management is strongly influenced by variables such as political stability, level of corruption, and institutional capacity. Developing countries face problems in terms of market credibility and trust, while developed countries have strong regulatory frameworks and easier access to international financial markets. This study finds that financial management models in developed and developing countries differ significantly, and that various economic, political and institutional components influence these differences. Countries that have better financial structures and more consistent policies tend to be better at managing their finances.
Project based Learning: Sebuah Model Pembelajaran yang Dapat Meningkatkan Hasil Belajar Al-Qur'an Hadis Saharuddin, Syafitri; Rusmin, Muhammad; Hidayat, Muhammad Yusuf; Jamilah; Majid, Jamaluddin
Al Asma: Journal of Islamic Education Vol 6 No 1 (2024): MAY
Publisher : Faculty of Tarbiyah and Teacher Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/asma.v6i1.46891

Abstract

This research aims to 1) Describe the implementation of the project-based learning model at MAN 1 Majene; 2) Describe the learning outcomes of students in the Al-Qur'an Hadith subject at MAN 1 Majene; 3) Analyse the effect of using a project-based learning model on the learning outcomes of the Al-Qur'an hadith for class XI students at MAN 1 Majene. This type of research is ex post facto quantitative research using simple linear regression analysis. The population in this study was class XI students at MAN 1 Majene, totalling 111 people, while the sample in this study was 34 people. The research instruments used to obtain data were the scale for using the project-based learning model and the learning outcomes scale. This research shows the influence of using a project-based learning model on the learning outcomes of the Al-Qur'an and Hadith of class XI students at MAN 1 Majene.
Effectiveness of Ziswaf Fundraising Through (QRIS) in Efforts to Increase Institutional Income Nur, Ilman; Lutfi, Muhtar; Efendi, Ahmad; Majid, Jamaluddin; Muin, Rahmawati
Jurnal Ar-Ribh Vol 7, No 2 (2024): Oktober 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v7i2.16263

Abstract

The aim of this research is to determine the effectiveness of ZISWAF fundraising through QRIS media for the income of institutions in Wahdah, the inspiration for zakat, Makassar city. The research method used in this research uses a qualitative method using a phenomonological approach to see the phenomena that occur in institutions and society with the existence of QRIS media as a fundraising tool at Wahdah zakat inspiration. The results of the research show that collecting funds through QRIS is quite helpful in making transactions easier for people who want to pay zakat or want to donate to the Wahdah Inspiration Zakat city of Makassar. It's just that with the existence of QRIS media, there are still many people who don't trust collecting through QRIS media and don't even know how to do it. its operation. QRIS media has not had a big impact on fundraising because people who donate large amounts use mobile banking and there is a lack of funds generated through QRIS so it can be said to be ineffective.
Sistem Pengelolaan Dana Berkelanjutan Berbasis Kemandirian Ekonomi di Pesantren An Nahdliyin Lerang Sapriadi, Nia Rahmadani; Majid, Jamaluddin; Shadriyah, Shadriyah
Islamic Banking and Finance Vol 4, No 2 (2024)
Publisher : Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/ibf.v4i2.5694

Abstract

This study aims to analyze the fund management system based on economic independence at Pesantren An Nahdliyin Lerang, South Sulawesi, as well as its challenges and impacts on operational sustainability and the empowerment of students (santri). The approach used is qualitative-descriptive, with data collected through in-depth interviews and direct observations of fund management practices. The results of the study indicate that the pesantren has successfully implemented three main principles: economic independence, student empowerment, and profit distribution based on welfare. Economic independence is achieved through the development of agribusiness and other productive ventures, which reduce reliance on external donations. Student empowerment is evident in their direct involvement in economic activities, equipping them with practical skills. Profit distribution based on welfare ensures that the proceeds from economic activities are used for operational needs and improving educational facilities. This study concludes that the fund management system based on economic independence at Pesantren An Nahdliyin Lerang not only supports operational sustainability but also contributes to the empowerment of the surrounding community.
Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan Dimoderasi Oleh Financial Technology Irmawati H. R.; Jamaluddin Majid; Suhartono Suhartono
JPS (Jurnal Perbankan Syariah) Vol 3 No 2 (2022): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i2.785

Abstract

This study analyzes the effect of financial inclusion, financial literacy, and financial behavior on company performance using financial technology as a moderating variable. This study uses quantitative methods. The population in this study is medium-sized businesses in Makassar City. Sampling using purposive sampling in order to obtain a sample of 53. The data of this study is primary data extracted from respondents who have implemented financial technology through questionnaires. Data were analyzed using multiple linear regression techniques and moderate regression analysis (MRA). The study's multiple linear regression results indicate that financial literacy has a significant positive effect on company performance. Financial inclusion and financial behavior do not affect company performance. The MRA results show that financial technology does not moderate the effect of financial inclusion, financial literacy, and financial behavior on company performance. However, the use of financial technology is more appropriate as a predictor. This research contributes as input for relevant agencies to pay special attention to the development of company performance and becomes a facilitator for medium-sized businesses in improving their understanding of financial aspects.
AUDITOR SWITCHING AND AUDIT TENURE ON AUDIT QUALITY, FEE AUDIT ON THE INDONESIA STOCK EXCHANGE Majid, Jamaluddin; Ratnasari, Ratnasari; Tabe, Ridwan
Kunuz: Journal of Islamic Banking and Finance Vol 1 No 1 (2021)
Publisher : Program Study Islamic Banking, Faculty of Economics and Bussiness Islam, State Islamic Institute of Manado (IAIN) Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.008 KB) | DOI: 10.30984/kunuz.v1i1.21

Abstract

The research was aimed to determine the effect of auditor switching, audit tenure, company size variables on audit quality and to determine fee audit fee variables in moderating the effect between auditor switching, audit tenure, and company size variables on audit quality. The population is manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The total sample is 43 companies using the purposive sampling technique. The data used in the research were financial statements. The method of data analysis uses logistic regression analysis for the hypotheses of auditor switching, audit tenure, and company size. Logistic regression analysis with a residual test for the hypotheses of auditor switching, audit tenure, and company size on audit quality that moderated by fee audit. The results of the research indicated that auditor switching had a negative and significant effect on audit quality. While audit tenure and company size have a positive and significant effect on audit quality. Related to moderating variables indicate that fee audit is not able to moderate auditor switching and audit tenure on audit quality. Conversely, fee audit has an effect as a moderating variable between company size and audit quality
Financial Management Based on Justice in Achieving Accountability at Nene' Mallomo Hospital, Sidrap Regency Rahyuni, Gusty; Majid, Jamaluddin; Jannah, Raodahtul
Phinisi Applied Accounting Journal Vol 2, No 2 (2024): October
Publisher : Universitas Negeri Makassar

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

Abstract

The purpose of this study was to determine the financial management and accountability at Nene' Mallomo Hospital, Sidrap Regency based on the concept of justice. Financial management is defined as a series of activities that include planning, budgeting, implementation, administration, reporting, accountability, and supervision of financial management. This study was conducted at Nene' Mallomo Hospital located in Pangkajene, Sidrap Regency, South Sulawesi. The sample in this study were the head of the hospital UPT, head of the financial sub-section, nurses, hospital staff, patients, and the related community. Data collection methods were through observation, interviews, documentation, literature studies and internet searching. The results of this study indicate that Nene' Mallomo Hospital, Sidrap Regency has fulfilled the principles of accountability and good governance in its financial management, in accordance with the objectives and applicable laws and regulations. Accountability and transparency in financial management or financial reports are important because they are a form of information conveyed to the government or the community regarding the funds managed whether they are in accordance with the allocation and place. Nene' Mallomo Hospital instills the values of justice in its service to the community and its financial management. Providing several payment programs for patients and providing good performance to all groups of patients. The implications of this study are to inform what insurance programs are accepted at Nene' Mallomo Hospital and also to provide tools or tests to evaluate public satisfaction. Tujuan dari penelitian ini adalah untuk mengetahui pengelolaan keuangan dan akuntabilitas di Rumah Sakit Nene' Mallomo, Kabupaten Sidrap berdasarkan konsep keadilan. Pengelolaan keuangan didefinisikan sebagai serangkaian aktivitas yang meliputi perencanaan, penganggaran, pelaksanaan, administrasi, pelaporan, akuntabilitas, dan pengawasan terhadap pengelolaan keuangan. Penelitian ini dilakukan di Rumah Sakit Nene' Mallomo yang terletak di Pangkajene, Kabupaten Sidrap, Sulawesi Selatan. Sampel dalam penelitian ini adalah kepala UPT rumah sakit, kepala sub-bagian keuangan, perawat, staf rumah sakit, pasien, dan masyarakat terkait. Metode pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, studi pustaka, dan pencarian internet. Hasil penelitian ini menunjukkan bahwa Rumah Sakit Nene' Mallomo, Kabupaten Sidrap telah memenuhi prinsip akuntabilitas dan tata kelola yang baik dalam pengelolaan keuangannya, sesuai dengan tujuan dan peraturan perundang-undangan yang berlaku. Akuntabilitas dan transparansi dalam pengelolaan keuangan atau laporan keuangan sangat penting karena merupakan bentuk informasi yang disampaikan kepada pemerintah atau masyarakat terkait dana yang dikelola, apakah sesuai dengan alokasi dan tempatnya. Rumah Sakit Nene' Mallomo menanamkan nilai-nilai keadilan dalam pelayanannya kepada masyarakat dan dalam pengelolaan keuangannya. Menyediakan beberapa program pembayaran bagi pasien dan memberikan kinerja yang baik kepada semua kelompok pasien. Implikasi dari penelitian ini adalah untuk memberi informasi mengenai program asuransi yang diterima di Rumah Sakit Nene' Mallomo dan juga memberikan alat atau uji untuk mengevaluasi kepuasan masyarakat.
Effect of Financial Management Training Program on Micro, Small and Medium Enterprises (MSMEs) in Area Y Susilawati, Made; Hermansyah, Eko Nur; Majid, Jamaluddin; Fatmasari, Ria Kristia; Ningrum, Dedah
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.545

Abstract

It can be argued that financial management training programs occupy an important position with respect to the enhancement of performance and sustainability in micro, small and medium-sized enterprises (MSMEs). This study aims to analyze the effect of financial management training programs on the financial management of MSMEs in Region Y. The research method employed is qualitative, utilizing in-depth interviews with 15 MSME owners who have attended the training. The findings indicate that the training facilitated an enhancement in MSMEs' comprehension of financial recording, budgeting, and cash flow management. Nevertheless, the implementation of the training was hindered by constraints in time and resources. This study presents recommendations for optimizing the training through a more practical and sustainable approach.
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