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All Journal Journal of Civil Engineering JABE (Journal of Accounting and Business Education) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JURNAL PENDIDIKAN TAMBUSAI Al-Kharaj: Journal of Islamic Economic and Business Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Lentera:Indonesian Journal of Multidisciplinary Islamic Studies DEVOSI Oikonomika: Jurnal Kajian Ekonomi dan Keuangan Syariah INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Journal of Applied Sciences in Accounting, Finance, and Tax Perbanas Journal of Islamic Economics and Business El-Aswaq MASALIQ: Jurnal Pendidikan dan Sains E-JRM Madani: Multidisciplinary Scientific Journal Maliki Islamic Economics Journal Indo-Fintech Intellectuals: Journal of Economics and Business As-Syifa Journal of Islamic Studies and History Verba: Journal of Applied Linguistics Review of Management, Accounting, and Business Studies Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Agroindustri Berkelanjutan
Harun Alrasyid
Department Of Islamic Banking, Faculty Of Economics And Business, University Of Islam Malang, Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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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.
Analisis Al-Mubalaghah Pada Ayat-Ayat Hiperbola Dalam Surah Al-Zalzalah (Studi Analisis Ilmu Badi’) Pramesti, Ardea; Candra, Robbi Rehan; Alrasyid, Harun
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14560317

Abstract

This article aims to analyze the use of Al-Mubalaghah in Surah Al-Zalzalah from the perspective of the science of badi'. Al-Mubalaghah, as one of the rhetorical styles in the Qur'an, is used to emphasize certain meanings by exaggerating or magnifying the state being described. This study employs a qualitative research methodology, where the data are obtained through a literature review followed by a descriptive analysis method, which involves presenting or explaining facts clearly and in detail, followed by further analysis. The analysis results indicate that in Surah Al-Zalzalah, there are two types of Al-Mubalaghah found in four verses: the type of Al-Mubalaghah called Tabligh in verses 1 and 2, and Al-Mubalaghah called Ighraq in verses 4 and 6. These rhetorical devices serve to emphasize the magnitude of the event of the Day of Judgment, illustrate the extraordinary effects of the earthquake that shakes the world, and create a strong dramatic impression of the event. Thus, this study provides a deeper understanding of the rhetorical techniques used in the Qur'an and their application in the interpretation of badi' science.
Upaya Pembangunan Pendidikan, Sosial, dan Ekonomi di Indonesia: Apa Kontribusi Muhammadiyah? Alrasyid, Harun; Ramlianto, Ramlianto; Malik, Abdul
Lentera: Indonesian Journal of Multidisciplinary Islamic Studies Vol 7 No 1 (2025): Lentera: Indonesian Journal of Multidisciplinary Islamic Studies
Publisher : Program Pascasarjana IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/lentera.v7i1.11048

Abstract

Despite the extensive discussion of Islamic organizations in Indonesia, existing studies tend to examine Muhammadiyah’s role in education, social services, or economic activities in a fragmented manner, without providing an integrated analysis of its contributions to national development. This gap highlights the need for a comprehensive examination of Muhammadiyah’s multifaceted role in educational, social, and economic development. Accordingly, this research aims to analyze Muhammadiyah’s contributions to these three sectors and to assess its significance as an agent of social change in Indonesia. This study employs a qualitative research design using a literature review approach, drawing on books, academic journals, organizational reports, and other relevant scholarly sources. The findings reveal that Muhammadiyah has made substantial contributions to the development of a modern and inclusive education system through its extensive network of educational institutions, while also strengthening social resilience through community empowerment programs, health services, and humanitarian initiatives. In the economic sphere, Muhammadiyah promotes sharia-based entrepreneurship and supports the development of micro, small, and medium enterprises, thereby fostering economic independence. These findings suggest that Muhammadiyah’s adaptive strategies and commitment to Islamic values enable it to remain responsive to contemporary challenges. This study implies that Muhammadiyah’s integrated approach to education, social welfare, and economic development can serve as a strategic model for strengthening the role of civil society organizations in supporting sustainable national development.
PRAKTEK AKUNTANSI DALAM RUMAH TANGGA Alrasyid, Harun; Ruddin, Poppy; Sultan, Sultan
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 6, No 2 (2025): REMITTANCE DESEMBER 2025
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol6no2.784

Abstract

This study aims to explore how individuals apply household accounting practices and how these experiences shape families' financial management. Using a qualitative phenomenological approach, the research investigates participants' subjective experiences in recording, organizing, and analyzing their household finances. Data were collected through semi-structured in-depth interviews with individuals or couples responsible for managing family finances, complemented by observations and the analysis of financial documents. The findings reveal that household accounting practices offer significant benefits in enhancing financial awareness, controlling expenses, and supporting the achievement of both short-term and long-term financial goals. Despite several challenges, including limited accounting knowledge, consumerist habits, and differing financial perspectives between spouses, participants demonstrated the ability to adapt by relying on values such as responsibility, simplicity, and religious teachings. This study concludes that household accounting is not merely a technical activity but also a meaningful process that fosters financial awareness and family self-reliance. These insights are expected to serve as a foundation for developing more contextual and practical financial education for households.Penelitian ini bertujuan untuk memahami bagaimana individu menerapkan praktik akuntansi dalam rumah tangga dan bagaimana pengalaman tersebut memengaruhi pengelolaan keuangan keluarga. Menggunakan pendekatan kualitatif fenomenologi, penelitian ini menggali pengalaman subjektif partisipan dalam mencatat, mengatur, dan menganalisis keuangan rumah tangga mereka. Data dikumpulkan melalui wawancara mendalam semi-terstruktur kepada individu atau pasangan yang bertanggung jawab atas keuangan keluarga, dilengkapi dengan observasi dan analisis dokumen pengeluaran. Hasil penelitian menunjukkan bahwa praktik akuntansi rumah tangga memberikan manfaat nyata dalam meningkatkan kesadaran finansial, membantu pengendalian pengeluaran, serta mendukung pencapaian tujuan keuangan jangka pendek dan panjang. Meskipun ditemukan beberapa kendala seperti minimnya pengetahuan akuntansi, kebiasaan konsumtif, dan perbedaan persepsi antar pasangan, partisipan mampu mengembangkan strategi adaptif berbasis nilai-nilai tanggung jawab, kesederhanaan, dan ajaran agama. Penelitian ini menyimpulkan bahwa akuntansi rumah tangga bukan hanya aktivitas teknis, tetapi juga bagian dari proses pembentukan kesadaran dan kemandirian finansial keluarga. Temuan ini diharapkan dapat menjadi dasar bagi pengembangan edukasi keuangan rumah tangga yang lebih relevan dan membumi.
Modeling Reinforced Concrete Column with GRFP Transverse Reinforcement Haura Adena; Harun Alrasyid; Wahyuniarsih Sutrisno; Bambang Piscesa
Journal of Civil Engineering Vol. 40 No. 1 (2025)
Publisher : Institut Teknologi Sepuluh Nopember (ITS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j20861206.v40i1.7271

Abstract

The utilization of GFRP (Glass Fiber Reinforced Polymer) in reinforced concrete structures is gaining attention due to its high strength and low corrosion. The application of GRFP rebar as longitudinal and tranverse reinforced columns has been studied through experimental testing. However it is important to understand the deformation responses and to predict the behavior of concrete columns with GRFP Rebar. This objective requires suitable and effective tools. This study presents Finite Element Analysis of Concrete Column reinforced with GRFPRebar using 3DNLFEA. The result showed that The analysis result exhibited that the prediction of model behavior corresponds well with the experimental results.
Shear Behavior Simulation of Reinforced Concrete Beam Incorporating Glass Fibber-Reinforced Polymer Shear Reinforcement Rahmat D. Sutrisno; Wahyuniarsih Sutrisno; Harun Alrasyid; Bambang Piscesa; Mudji Irmawan
Journal of Civil Engineering Vol. 39 No. 2 (2024)
Publisher : Institut Teknologi Sepuluh Nopember (ITS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j20861206.v39i2.7280

Abstract

This paper presents the shear behavior of concrete beams incorporating glass fiber-reinforced polymer (GFRP) stirrups using a nonlinear finite element simulation package, 3D-NLFEA. The experimental data was adopted from the test results performed by previous researchers. The constitutive model for the concrete material used in this simulation is based on the plasticity-fracture model and considers the tension-stiffening effect of the concrete. The numerical simulation result was compared with the experimental test, including the ultimate shear forcedeflection response and cracking pattern. Based on the analysis result, it was found that the ultimate shear force-deflection response shows almost the same. For the mean ratio of prediction ultimate shear load to actual ultimate shear load from the experimental result and a coefficient of variation of 1.000 and 0.206%, respectively, and deformation results, the mean ratio of prediction deformations for the mid-shear span and mid-span of 0.966 and 0.941, respectively, with the coefficient of variation for the mid shear span and mid-span of 11.849% and 7.627%, respectively. However, the cracking pattern mode of the beam shows good results, which complies with the experimental test.
Co-Authors Abdul Malik Adhi Dharma Prasetyo Ahmad Roihan, Ahmad Ahsani Taqwiem Ainun Najib Ainur Rofieq Akmalia, Shalyza Nur Anisa, May Nur Annisa Mutmainah Arista Fauzi Kartika Sari Arsyianto, Muhammad Tody Asniza Afhami Asyadi, Erda Dwi Ananda Azhar, Fawazul Bambang Piscesa Bastomi, Mohamad Bayu Kurnia Rizki Candra, Robbi Rehan Data Iranata Dea Fauziah Larasati Dewi Hurwardani Dinda Dewi Anggraeni Dita Roosemella Paramadina Durotin Masruroh Dwi Prasetya Dwiyani Sudaryanti Erdi Suroso Erfan Efendi Faimun Faimun Faradhilla, Naisha Farizka Ananda Safitri Fauzi, Aqshal Febriansyah, Aldhi Ferry Alius Haikal, Daffa Hasanuddin Hasanuddin Haura Adena Indrayanti, Rr Nugraheni Putri Irawati, Khusnul Kamaruddin, Muhammad Musyawir Khofifah Khofifah Khofifah Khofifah Khofifah Khofifah Kohar Yudoprasetyo Kotta, Iswan Kotta Kotta, Muhammad Iswan Kuncoro, Dimas Laila Wardani, Navilah Malikus Sumadyo Mansyur, Fakhruddin Maslichah, Maslichah Mudji Irmawan Nanda Dian Rahmadani Navilah Laila Wardani Nissa, Uswatul Tirania Choirul Nur Diana Nur Diana Nur Diana Nurhajati Nurhidayah Nurhidayah Nurhidayah Nurrizkiana, Dinda Dwi Parakassi, Idris Pinky Anjeli Pradnawati, Eriza Pramesti, Ardea Priyo Suprobo Rabbani, Mustafa Raza Rafika Nur Laili Rafika Tri Cahya Rahmat D. Sutrisno Rahmat Dwi Sutrisno Rahmat Nuryono Rahmawati Rahmawati Ramlianto, Ramlianto Ridwan, Siti Rahmania Ruddin, Poppy Sabariah Sabariah Sa’diah, Mufidatul Sefti Wahyuningsih Shalyza Nur Akmalia Siradjuddin, Siradjuddin Siregar, Fauziah Hanum Siti Rahmania Ridwan Sudirman Sudirman sultan Sultan Sultan Sylviah Rizky Novia Anwaari Tama, Annafi Indra Tanto Pratondo Utomo Wahyuniarsih Sutrisno Wahyuningtyas, Nanik