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The impact of the COVID-19 pandemic on financial report MSMES business practices: A phenomenological analysis Alrasyid, Harun; Malik, Abdul; Sultan, Sultan
Review of Management, Accounting, and Business Studies Vol. 4 No. 1 (2023)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v4i1.4852

Abstract

This study delved into the repercussions of the COVID-19 pandemic on the Financial Statements and Business Practices of Micro, Small, and Medium Enterprises (MSMEs) in Palopo City. Utilizing a qualitative phenomenological approach within an interpretive paradigm, the study involved 3 business owners, 1 consumer, and 1 government representative as informants. Data collection methods included interviews, observation, and documentation. The interactive data analysis method, encompassing data reduction, presentation, conclusion, and verification, was employed. The findings indicated a profound impact of the COVID-19 pandemic on the financial reports and business practices of MSMEs. There was a substantial reduction in turnover across various MSME sectors, particularly affecting wholesale and retail traders, food and beverage, and tourism. According to LIPI's P2E data, micro food and beverage businesses experienced a 27% impact, small businesses at 1.77%, and medium-sized businesses at 0.07%. The study highlighted the pandemic's effects on MSMEs, including decreased sales, income reduction, employee cuts, weakened purchasing power, and increased expenditures.
Student compliance in paying zakat: Do zakat literacy and awareness matter? Malik, Abdul; Alrasyid, Harun; Kamaruddin, Muhammad Musyawir
Asian Journal of Islamic Management (AJIM) VOLUME 6 ISSUE 1, 2024
Publisher : Faculty of Business & Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AJIM.vol6.iss1.art6

Abstract

Purpose – This study analyzes how zakat literacy and awareness affect compliance with zakat payments among Islamic students. Zakat literacy involves understanding zakat’s concept, types, calculation, and distribution, while awareness includes recognizing zakat’s importance as a religious and socioeconomic duty.Methodology – This study employed a quantitative approach using primary data collected from second- and fourth-semester students at Muhammadiyah University of Makassar through purposive sampling and questionnaires distributed to 116 individuals via WhatsApp groups. Data analysis was conducted using multiple linear regression with SPSS Version 26, chosen for its comprehensive statistical tools and user-friendly interface. Findings – Data analysis revealed that both zakat literacy and awareness had a positive and significant effect on compliance with paying zakat. Students with higher levels of zakat literacy and deeper awareness of the benefits of zakat are more motivated and consistent in paying zakat, according to Sharia provisions.Implications – This study highlights the importance of zakat education and counseling in universities to enhance literacy and awareness, which can ultimately increase compliance with paying zakat. This increase in compliance supports the achievement of Zakat’s social and economic goals in reducing poverty and social inequality.Originality – This study makes a unique contribution by focusing on the role of zakat literacy and awareness among students, a topic that has been underexplored. These findings can inform the development of more effective zakat education programs at the university level.
Dinasti Fatimiyah dan Implementasi Nilai ayat Al-Qur'an dalam Sistem Ekonomi Islam Kotta, Iswan Kotta; Sefti Wahyuningsih; Alrasyid, Harun; Siradjuddin, Siradjuddin; Sudirman, Sudirman
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 1 (2025): June 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i1.478

Abstract

This article discusses Islamic economics during the Fatimid Dynasty. With the aim to find out how Islamic economics during the Fatimid Dynasty. This article uses literature- based qualitative research (library research) with a qualitative descriptive approach and technical descriptive analysis and content analysis. The results of this study show that Islamic economics during the Fatimid Dynasty progressed during the caliph al-Mu'izz, al- zAziz and al-Hakim. With several background factors such as the transfer of government centers from Tunisia to Cairo, extracting sources of economic income in all fields, integrated management of the fields of Agriculture, Trade and Industry, high exceptions to Science, harmonious relations with nonMuslims and tolerance which is very high for the community.
The Implementation of Whole Brain Teaching Method to Improve Students’ Speaking Skill Alrasyid, Harun
Verba: Journal of Applied Linguistics Vol. 3 No. 1 (2024): Verba: Journal of Applied Linguistics
Publisher : ANFA MEDIATAMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/verba.v3i1.1845

Abstract

The purpose of this study is to characterize the ways in which the Whole Brain Teaching (WBT) method improves students’ speaking skill and to ascertain the teacher effectiveness and classroom climate. This classroom action research is conducted for the students of Eleventh Grade of SMK Negeri 2 Surabaya. The research consists of three cycles, The data are collected through speaking test, observation and focus group discussion. Both quantitative and qualitative data were examined by the researcher. According to the findings, students' speaking skills have improved in a few areas. They can now articulate their thoughts clearly, form some sentences using just their own words, and provide accurate answers to questions. Additionally, the environment in the classroom has changed; they are more engaged in adhering to the classroom activities.
Building Loyalty in Islamic Banking: How Brand Trust and Mobile Banking Quality Drive Customer Satisfaction and Retention Laila Wardani, Navilah; Harun Alrasyid; Nurhidayah
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8629

Abstract

This study aims to analyze the influence of brand trust and mobile banking service quality on customer loyalty through customer satisfaction in the islamic banking industry in indonesia. A quantitative research method was employed with a sample of 230 respondents, consisting of bank syariah indonesia (BSI) customers in the malang raya area. Data were collected using a likert-scale questionnaire and analyzed using the partial least squares structural equation modeling (PLS-SEM) method with the help of smartpls 4 software. The results indicate that both brand trust and mobile banking service quality have a positive and significant effect on customer satisfaction, which in turn serves as a strong mediating variable in the relationship. Furthermore, mobile banking service quality has a significant positive effect on customer loyalty, as does customer satisfaction. Brand trust and mobile banking service quality also significantly influence customer loyalty through customer satisfaction as a mediating variable. These findings highlight the crucial role of customer satisfaction in building customer loyalty. It is evident that both brand trust and the quality of mobile banking services enhance satisfaction, which ultimately drives loyalty. Therefore, islamic banks need to strengthen customer trust and improve the quality of their digital services to retain their customers.