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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 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) 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 West Science Interdisciplinary Studies Ekalaya : Jurnal Ekonomi Akuntansi Al Rikaz : Jurnal Ekonomi Syariah 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 Dhana Indonesian Journal of Taxation and Accounting Journal of Applied Taxation and Policy
Jamaluddin Majid
Universitas Islam Negeri (UIN) Alauddin Makassar, Indonesia
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Analisis Penerapan Prinsip Good Corporate Governance pada Bank Syariah Indonesia Ameliyani, Rizki; Arsyad, Kamaruddin; Possumah, Bayu Taufiq; Majid, Jamaluddin; Wawo, Andi
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
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.v10i2.708

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at Bank Syariah Indonesia (BSI) during the 2021-2024 period. GCG plays a vital role in maintaining customer trust, strengthening institutional stability, and ensuring operational compliance with maqashid syariah values such as justice (al-‘adl), welfare (al-maslahah), and trustworthiness (hifz al-mal). This research employs a qualitative descriptive method using a content analysis approach based on BSI’s annual reports from 2021 to 2024. The results show that BSI has implemented GCG principles very well and consistently, with an average disclosure rate of 90.55%, categorized as “Excellent.” However, two indicators multiple directorships and legal case resolution still require improvement, with an average of 87.5%. These findings indicate that BSI has applied a governance system that is transparent, accountable, and fair, while also reflecting maqashid syariah principles in upholding trust and promoting public welfare.
Analisis Penerapan Akad Murabahah dalam Pembiayaan Konsumtif di Bank Syariah Hasan, Adnan; Majid, Jamaluddin
Al Rikaz: Jurnal Ekonomi Syariah Vol 4 No 1 (2025): Al Rikaz: Jurnal Ekonomi Syariah
Publisher : Program Studi Ekonomi Syariah IAIN Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/rikaz.v4i1.15343

Abstract

This study aims to analyze the implementation of the murabahah contract in consumer financing at Bank Syariah Indonesia (BSI) by examining its compliance with PSAK 102, transparency of margins, and the determining factors affecting financing performance and risk. Using a qualitative descriptive-analytical approach, the research collected data through in-depth interviews, observations, and document analysis involving financing officers, customers, and members of the Sharia Supervisory Board (DPS). The findings reveal that the implementation of murabahah at BSI generally complies with the formal requirements of PSAK 102; however, a gap remains between administrative compliance (compliance by design) and substantive transparency (compliance by evidence), particularly in documenting cost prices, margins, and disclosure of payment terms. Furthermore, bank-specific factors such as the Financing to Deposit Ratio (FDR), Third Party Funds (DPK), Non-Performing Financing (NPF), and operational efficiency significantly influence the growth and quality of murabahah financing. The study also finds that customers’ perception of fairness in margin determination and the supervisory role of the DPS are critical in fostering public trust and maintaining the stability of the Islamic financial system. The research implies that strengthening evidence-based PSAK 102 implementation, enhancing Islamic corporate governance, and improving Islamic financial literacy are essential to promote transparency, fairness, and sustainability in murabahah-based consumer financing in Indonesia
Study of Fraud in Management of Fixed Assets at PT Makassar New Port Hanafi, M. Raihan Wafil Amin; Majid, Jamaluddin; Aditya, Roby
Phinisi Applied Accounting Journal Vol 1, No 1 (2023): APRIL
Publisher : Universitas Negeri Makassar

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Abstract

Abstract. This study aims to determine the application of the shiddiq trait in minimizing fraud against fixed asset managers at PT Makassar New Port. This study uses a qualitative method with a phenomenological approach. The data sources in this study are primary data sources obtained from several informants and the results of field observations. The data collection method was carried out by conducting structural interviews, observation, and documentation with informants who were used as research subjects. The data analysis used is descriptive qualitative by looking at how the shiddiq trait is applied in minimizing fraud against fixed asset managers at PT Makassar New Port. Furthermore, the validity test of the data used includes trust, transferability, dependability and certainty. The results of this study indicate that the application of shiddiq traits in PT Makassar New Port for fixed assets is good and well implemented. This can be seen from the commitment of employees to carry out indicators of shiddiq traits in their daily activities, for example by maintaining honesty, adjusting their words and actions, being careful be careful in speaking, and be careful in making decisions. With shiddiq, it will produce financial reports that are reliable, transparent, trustworthy, and recorded according to what already exists so that fraud can be minimized. Keywords: Siddiq's Nature, Fixed Asset Manager, Fraud. Abstrak. Penelitian ini bertujuan untuk mengetahui penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi. Adapun sumber data yang dalam penelitian ini adalah sumber data primer yang diperoleh dari beberapa informan dan hasil observasi lapangan. Metode pengumpulan data dilakukan dengan melakukan wawancara struktur, observasi, dan dokumentasi dengan informan yang dijadikan subjek penelitian. Analisis data yang digunakan adalah deskriptif kualitatif dengan melihat bagaimana penerapan sifat shiddiq dalam meminimalisir fraud terhadap pengelola aset tetap pada PT Makassar New Port. Selanjutnya, uji keabsahan data yang digunakan meliputi kepercayaan, keteralihan, kebergantungan dan kepastian. Hasil penelitian ini menunjukkan bahwa penerapan sifat shiddiq dalam PT Makassar New Port untuk bagian aset tetap sudah bagus dan diterapkan dengan baik hal ini dilihat dari komitmen karyawan menjalankan indikator sifat-sifat shiddiq dalam aktivitas kesehariannya misalnya dengan menjaga kejujuran, menyesuaikan perkataan dan perbuatannya, hati-hati dalam berucap, dan hati-hati dalam mengambil keputusan. Dengan adanya shiddiq akan menghasilkan laporan keuangan yang handal, trasnparan, bisa dipercaya, dan dicatat sesuai yang sudah ada sehingga bisa meminimalisir tindakan fraud. Kata Kunci: Sifat Shiddiq, Pengelola Aset Tetap, Fraud
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
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
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Komitmen Organisasi Sebagai Variabel Moderating Alim Azhari Muttaqien; Jamaluddin Majid; Nur Rahma Sari
Indonesian Journal of Taxation and Accounting Vol 2, No 1 (2024): Juni 2024
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v2i1.249

Abstract

This study aims to determine the effect of human resource competence and internal control systems on the accountability of regional financial management with organizational commitment as a moderating variable (Studies in the Regional Government of Tana Toraja Regency). This research is a quantitative research. This research was conducted at the Regional Work Unit (SKPD) of Tana Toraja Regency, to be precise, in 16 offices and 4 agencies. The subjects in this study were heads of offices or agencies, treasurers, and heads of departments. The sample collection technique in this study used a simple random sampling method. The data collection method was carried out using a questionnaire using a Likert scale. The data analysis technique used is descriptive statistics, data quality test, classic assumption test and hypothesis testing with the help of a computer through the IBM SPSS 21 for windows program. The results of this study are (1) Human Resource Competence has a positive and significant effect on Regional Financial Management Accountability, (2) Internal Control Systems have a positive and significant effect on Regional Financial Accountability, (3) Organizational Commitment is able to moderate the relationship of Human Resource Competence on Management Accountability Regional Finance, (4) Organizational Commitment is able to moderate the relationship between the Internal Control System and the Accountability of Regional Financial Management organizational performance.
Co-Authors A., Chevy Herli Sumerli Abda Abda Abdul Rasyid Aditya, Roby Agus Setiyawan Ahmad Efendi Alfian Fani Alim Azhari Muttaqien 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 Della Fadhilatunisa 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 fadil, Ahmad Fahrudin Fahrudin Faizah, Siti Nur Fajrin, Farid Fatmasari, Ria Kristia Gagaring Pagalung Gasali, Muhammad Hafid, Wika Ramdhani Hamid, Nurasiah Hamsa Hamsa Hanafi, M. Raihan Wafil Amin 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 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 Mohammad Hafis Zaenal 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 Rahma Sari Nur Rahmah Sari Nur, Ilman Nur, M Ilham Nurchayati Nurchayati Nurfitrah Nurfitrah Nurhidayat Nurhidayat Nurwijayanti Oktafia, Lefin Parmatasari, Rika Dwi Ayu Possumah, Bayu Taufik Prasetio, Allung Putra, Trisno Wardy Rahyuni, Gusty Rasti Pebry Pebry 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 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 Wan Ajijah Wijayanti, Indah Oktari Yahya, Muhammad Rizky Zainal Abidin