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FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI Kartini Kahar; Jamaluddin Majid; Della Fadhilatunisa
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29115

Abstract

This study aims to show the effect of human resource competence, utilization of information technology and managerial control on the quality of the financial reports of the Takalar Regency Government with organizational commitment as moderating. This research uses quantitative research with descriptive paradigm. The data used is primary data. The research population is the Regional Government of Takalar Regency. The sampling technique used was purposive sampling with a total sample of 85 people. Data analysis used multiple linear regression analysis and moderated regression analysis with absolute difference value approach. The results of this study indicate that the competence of human resources, utilization of information technology and managerial control have a significant positive effect on the quality of financial reports. Organizational commitment is not able to moderate the variables of human resource competence and the use of information technology on the quality of financial reports, but organizational commitment is able to moderate the managerial control variables on the quality of financial reports. This research is practically expected to be an input to improve the quality of financial reports by increasing KSDM, information technology and managerial control. And theoretically it is expected to add to the accounting research literature related to LKPD.
I Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa : Internalisasi Budaya Malaqbiq Dalam Akuntabilitas Pengelolaan Dana Desa Jamaluddin Majid; Risma Eka Saputri; Abd Wahab
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 05 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

This study aims to assess the accountability of village fund financial management through the cultural values of malaqbiq in Mekkatta village, Majene Regency. This research is a qualitative research with ethnographic method. The source of this research data is through direct interviews with several respondents who come from the research area. The results showed that the accountability system for the financial management of the Mekkatta Village Fund was not in accordance with the standards and principles of accountability, where the management of the APBDes by village officials was less transparent to the community. This shows that the cultural values of malabiq are related to honesty and responsibility, the cultural values of malaqbiq kedo and gauq (honesty) and malaqbiq pau (honest) in being responsible for an act to Allah SWT, but the presence of the Malabiq culture has not been able to increase accountability for the financial management of Mekkata village funds
Does Islamic Finance Boost the Economic Growth? Evidence from Indonesia Azwar; Safri Haliding; Jamaluddin Majid
AL-MUZARA'AH Vol. 12 No. 1 (2024): AL-MUZARA'AH (June 2024)
Publisher : Department of Islamic Economics, IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jam.12.1.67-85

Abstract

Although the growth of the sharia financial industry continues to increase in Indonesia, there is a need to understand the impact of the development of Islamic finance, including sharia banking, sharia bonds (sukuk), sharia shares, and sharia mutual funds, on Indonesia's economic growth. Previous research has highlighted a positive relationship between financial sector development and economic growth in general, but there has been no specific research examining the impact of Islamic financial instruments specifically in the Indonesian economic context. This study aims to analyze the effect of Islamic finance development consisting of Islamic banking, Islamic bonds (sukuk), Islamic stocks, and Islamic mutual funds, both partially and simultaneously, on Indonesian economic growth during the period of 2003-2022. This study uses a quantitative approach with the Ordinary Least Square (OLS) technique. The results of the study show that the Islamic banking and Islamic bonds (sukuk) have a positive and significant influence on the economic growth in Indonesia, the Islamic stocks also was found to has a positive effect on economic growth but not significant, while the Islamic mutual funds was found to has a negative and not significant effect on the economic growth. It implies that government may continuously support to sukuk for sustainable economic growth and the policy for the development of Islamic finance should be improved to increase the income of government particularly for Islamic stock and Islamic mutual fund.
Landscape Peluang dan Tantangan Keuangan Syariah di Indonesia Muhammad Kahfi; Sahria Sahria; Jamaluddin Majid
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1560

Abstract

Sharia finance is a financial system based on Islamic principles that prioritizes justice, transparency and the avoidance of prohibited elements such as usury, gharar and maysir. Sharia finance has enormous potential to be developed in Indonesia, which has the 2nd largest Muslim population in the world. This article discusses the opportunities and challenges of developing the sharia financial sector in Indonesia. This research uses a qualitative descriptive research method, with a library research approach which involves a series of activities related to collecting data from library sources. Efforts that need to be made to improve sharia financial institutions are to examine existing challenges and optimize existing opportunities.
STRATEGI BRAND ENGAGEMENT DALAM MENDUKUNG PERTUMBUHAN USAHA MIKRO, KECIL, DAN MENENGAH Apriliani, Rina; Teguh Prakoso; Jamaluddin Majid; Suriadi, Suriadi; Sonny Santosa
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 12: Mei 2025
Publisher : Bajang Institute

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan sosialisasi strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah yang ada di Indonesia. Untuk memaparkan sosialisasi dalam strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah dilalui beberapa tahap mulai dari tahap pengenalan, persuasi, dan keputusan. Strategi brand engagement dalam mendukung pertumbuhan usaha mikro, kecil, dan menengah melalui penggunaan media sosial, konten yang menarik, dan customer service yang melayani dengan baik