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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-Muzara'ah Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SENTRALISASI 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 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) 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 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 Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah 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 Balance: Jurnal Ekonomi
Jamaluddin Majid
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
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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.
Evaluasi Penerapan Sistem Informasi Manajemen Generic Open Source terhadap Penerimaan Kas Instalansi Rawat Inap dan Rawat Jalan pada RSUD Lamaddukelleng Munawwarah, Besse Husna; Majid, Jamaluddin; Sari, Nur Rahmah
Tangible Journal Vol. 9 No. 1 (2024): Vol. 9 No. 1, Juni 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i1.414

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan Sistem Informasi Manajemen Generic Open Source (SIMGOS) pada penerimaan kas instalansi rawat inap dan rawat jalan rumah sakit. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Teknik analisis data dimulai dari reduksi data, penyajian data, dan juga penarikan kesimpulan. Dalam mengevaluasi sistem yang diterapkan, peneltii menggunakan 4 indikator dalam pengukurannya, yaitu, integrasi, fleksibilitas, aksesibilitas, dan juga kemudahan pengguna. Hasil penelitian ini menunjukkan bahwa sistem yang digunakan RSUD Lamaddukelleng Sengkang dalam hal penerimaan kas instalansi rawat inap dan juga rawat jalan sudah memadai.
Mekanisme Penyelesaian Pembiayaan Macet pada Baitul Qiradh Baiturrahman Banda Aceh IB, Bukhari; Mustamim, Mustamim; Majid, Jamaluddin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1496

Abstract

The non-performing financing that occurred at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative in 2021 reached IDR 332,312,000, - involving 70 financing members. One of the main causes of non-performing financing is the failure of members' businesses caused by errors in assessing business prospects and other factors. To overcome this problem, an appropriate resolution mechanism is needed. As an institution that operates on sharia principles, the mechanism for resolving non-performing financing must also consider sharia values. This study aims to determine the mechanism for resolving non-performing financing applied at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative. This study uses a qualitative approach with descriptive analysis. Data were collected through interviews, observations, and documentation. The results of the study indicate that the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative implements restructuring mechanisms such as rescheduling and reconditioning, as well as other resolution options such as arbitration and litigation.
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
Co-Authors A., Chevy Herli Sumerli Abdul Rasyid Aditya, Roby Ahmad Efendi Alfian Fani Alfiani Alfiani, Alfiani Alvionita Paru, Maria Ameliyani, Rizki Amir, Muh Ikraam Sayyid Andi Ruslan Andi Wawo Andriani , Eva Andriya Risdwiyanto Anindya Pangestika, Mirza Annisa Faizal Anthony Holly Aprilia, Siska Ardiyanto Maksimilianus Gai Arief Yanto Rukmana Arifin, Agus Zainul Arsyad, Kamaruddin Asse, Ambo ASTRINA TAHANG Azwar Badollahi, Ismail Bayu Taufiq Possumah, Bayu Taufiq Brave Angkasa Sugiarso Chevy Herli Sumerli Dede Rustaman Dhety Chusumastuti Dian Hajra Diawati, Prety Dina Fahma Sari, Dina Fahma Effendy, Femmy Eko Nur Hermansyah Erasma Erica Honasan Ho Erny Rachmawati Erny Rachmawati Eva Andriani Eva Desembrianita Eva Yuniarti Utami Fahrudin Fahrudin Faizah, Siti Nur Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hanafi, M. Raihan Wafil Amin Hardiwansyah, Hardiwansyah Hasan, Adnan Hasmi, Athira Putri Hidayat, Ahmad Rifqi HS, Muh Nur Ihsan IB, Bukhari Ilhamiwati, Mega Irfan Irfan Irmawati H. R. Irwan Moridu Ismail Badollahi JAMILAH Jannah, Raodahtul Judijanto, Loso Jumriati, Jumriati Kadir, Amiruddin Kamaruddin Kamaruddin Karmila Malik Kartika Kusnadi, Iwan Henri Liestyowati Liestyowati 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 Syafri, Muhammad Muhammad Yusuf Hidayat, Muhammad Yusuf Muin, Rahmawati Mulastih, Listiana Sri Munawwarah, Besse Husna Munir, Muhammad Syahrul Musdalifah Musdalifah Mustafa Umar Mustafa, Fahrina Mustakim Muchlis Mustamim, Mustamim Namla Elfa Syariati Naslia Naslia Ngurah Pandji ningrum, dedah - Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasulong, Ismail Ratnasari Ratnasari Reza Eka Saputra Rizka Amaliah Robert Jao Roby Aditiya Roosganda Elizabeth ROOSGANDA ELIZABETH RR. Ella Evrita Hestiandari Rusman, Hedar 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 Saslia, Eva Sayuti Sayuti Sayuti Sayuti Serlianti Serlianti Shadriyah, Shadriyah Sihombing, Edison Soleh Suardi Bakri, Suardi Sudiana, Urip SUHARTONO Suhartono Suhartono Suhartono Suhartono Suwandi Ng Suwandi, Memen Syamsul Hadi Syariati, Namla Elfa Syarif, Magfira Tabe, Ridwan Tri Febrina Melinda Tri Yusnanto Trinandari Prasetya Nugrahanti Trinandari Prasetyo Nugrahanti Uli Wildan Nuryanto Usmiati, Nevianti Dewi Suyanlis Utami, Eva Yuniarti Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin