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All Journal Jurnal Akuntansi Multiparadigma JES (Jurnal Ekonomi Syariah Islamic Accounting and Finance Review Formosa Journal of Multidisciplinary Research (FJMR) Dedikasi: Jurnal Pengabdian Kepada Masyarakat IJEIRC COSMOS
Muhammad Wahyudin Abdullah
Universitas Islam Negeri Alauddin Makassar
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Social Sciences Other

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FALSAFAH KESENIAN TANJIDOR PADA PELAKSANAAN CORPORATE SOCIAL RESPONSIBILITY Manikam Apriliani; M Wahyudin Abdullah
Jurnal Akuntansi Multiparadigma Vol 9, No 2 (2018): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (521.679 KB) | DOI: 10.18202/jamal.2018.04.9023

Abstract

Abstrak: Falsafah Kesenian Tanjidor pada Pelaksanaan Corporate Social Responsibility. Artikel ini bertujuan untuk mengetahui bagaimana Corporate Social Responsibility (CSR), dengan berlandaskan falsafah kesenian tanjidor, dapat meningkatkan kinerja perusahaan. Metode yang digunakan adalah studi literatur dari berbagai sumber. Artikel ini mendapati titik balik antara falsafah kesenian tanjidor dengan konsep triple bottom line sebagai dasar CSR. Hal ini terwujud dalam pelaksanaan kegiatan bisnis, yang harus lebih mengutamakan integritas antara tujuan dan kewajiban. Selain itu, perusahaan seharusnya melaksanakan CSR tidak sekedar memuaskan diri sendiri, tetapi juga menghibur dan menyenangkan hati masyarakat sekitar. Abstract: Tanjidor Art Philosophy on the Implementation of Corporate Social Responsibility. This article aims to find out how Corporate Social Responsibility (CSR), based on tanjidor art philosophy, can improve company performance. The method used is the study of literature from various sources. This article finds the turning point between the philosophy of tanjidor art and triple bottom line concept as the basis for CSR. This is manifested in the implementation of business activities, which must prioritize integrity between goals and obligations. In addition, companies should carry out CSR not only to satisfy themselves, but also to entertain and delight the surrounding community.
PENGARUH PENGENDALIAN INTERNAL DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI DENGAN PERILAKU ETIS SEBAGAI VARIABEL MODERATING Farah Nur Fadhilah; Muhammad Wahyudin Abdullah; Suhartono Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 2 No 2 (2021): ISAFIR Volume 2 No. 2 Desember 2021
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v2i2.24433

Abstract

This study aims to examine the effect of internal control and compliance with accounting rules on the tendency of accounting fraud with ethical behavior as a moderating variable. This research is a quantitative research with a causal approach. The population in this study were managers, assistant managers, staff and finance, internal auditors and supervisors totaling 34 employees. The technique in selecting the sample uses probability sampling, with the sampling method using a saturated sample. The test results in this study indicate that: 1) Internal control has a negative effect on the tendency of accounting fraud, 2) Compliance with accounting rules affects the tendency of accounting fraud, 3) Ethical behavior strengthens the relationship of internal control to the tendency of accounting fraud, 4) Ethical behavior does not strengthen or weakening the relationship of obedience to accounting rules to the tendency of accounting fraud.
Implementasi Manajemen Keuangan Syariah Sebagai Salah Satu Upaya Untuk Memajukan dan Mengembangkan UMKM di Indonesia Afief Mubayyin; Wahyudin Abdullah
JES (Jurnal Ekonomi Syariah) Vol 6, No 1 (2021): Maret
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.75 KB) | DOI: 10.30736/jesa.v6i1.114

Abstract

Abstract: SME is one of the pillars of the Indonesian economy. Data in 2020 shows that the number of SME in Indonesia has reached 64.2 million business units. However, it does not mean that MSME in Indonesia is far from all the problems. One of the problems experienced by SME is that many business entrepreneurs do not understand how to manage the finances and assets they get. Hence, many SME in Indonesia have gone bankrupt. This study uses qualitative methods. The data are obtained from existing scientific journals, and provided by related parties, as well as books that discuss financial management and SME. The results obtained from this study are about how SME practices simple and easy-to-understand accounting activities and applies Islamic values. On the other hand, this study explains the way SME subjects invest with limited capital and also how to get capital that is far from riba (interest). Keywords: SME; financial management; Islamic financial management
THE EFFECTIVENESS OF CAPACITY SHARING IN THE MAKASSAR HALAL INDUSTRY Rini andriani; Wahyudin Abdullah; Murtiadi Awaluddin
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 4 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i4.94

Abstract

This study explores the effectiveness of capacity sharing strategies in the context of the halal industry in Makassar, with a focus on increasing operational efficiency and product innovation. Capacity sharing helps companies reduce operational costs, accelerate time to market, and drive innovation by sharing production, logistics, and R&D facilities. The capability sharing strategy has the potential to optimize the use of resources through cooperation between companies in terms of production, sales, and research and development (R&D) facilities, which can bring significant benefits in increasing the competitiveness of the halal industry.' This research uses a literature research approach that allows collecting and in-depth analysis of case studies, strategic management theory, and relevant literature covering relevant aspects of Islamic economics. This study shows that this strategy can provide significant advantages for companies in meeting stringent halal standards and facing existing operational challenges. However, to ensure the success of this strategy, challenges such as compliance with strict halal standards and collaborative risk management must be taken seriously . Capacity sharing strategies have great potential to bring positive change in the halal industry, but they must be implemented with a careful approach and supported by the right framework. The practical implications of this research include encouraging the business world and regulators to consider capacity sharing strategies as a solution to increase efficiency and innovation to maintain competitive advantage in an increasingly complex and dynamic global market.
IMPLEMENTASI REVENUE SHARING “MATTUNGKA SAPI” DITINJAU DARI ASPEK MUDHARABAH DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syamsul, Syamsul; Abdullah, Muhammad Wahyudin; Awaluddin, Murtiadi
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i2.2496

Abstract

Abstract: Revenue Sharing is a partnership concept carried out with a profit sharing system between one individual and another individual who runs a business or a company and another company in order to achieve mutually agreed goals. "Mattungka Sapi" is a form of mutually beneficial cooperation and is a form of activity. empowerment of the Village Government towards the Community. Viewed from the Mudharabah aspect, this activity is a form of mutual assistance which not only provides benefits to the parties involved, but in general will have a positive impact on the entire Village Community. This type of research is qualitative research, while the method used is field research. The research results show that the partnership built is appropriate so that it can help the community improve their welfare and contribute to the Village Government through Village Original Income (PAD). Keywords: Reveneu Sharing, Mattungka Sapi, Mudarabah and well being.Abstrak: Revenue Sharing merupakan konsep kemitraan yang dilakukan dengan sistem bagi hasil antara satu individu dengan individu yang lain yang melakukan usaha atau suatu Perusahaan  dengan Perusahaan yang lain guna mencapai tujuan yang telah disepakati Bersama.“Mattungka Sapi” merupakan bentuk Kerjasama yang saling menguntungkan dan merupakan bentuk kegiatan pemberdayaan Pemerintah Desa terhadap Masyarakat. Ditunjau dari aspek Mudharabah, kegiatan ini adalah bentuk saling tolong menolong yang tidak hanya memberikan maslahah kepada pihak yang terkait, tetapi secara umum akan berdampak positif untuk seluruh Masyarakat Desa. Jenis Penelitian ini adalah penelitian kualitatif, sedangkan metode yang digunakan adalah penelitian lapangan. Hasil penelitian menunjukkan bahwa kemitraan yang dibangun sudah tepat sehingga dapat membantu Masyarakat dalam meningkatkan kesejahteraannya dan memberikan kontribusi bagi Pemerintah Desa melalui Pendapatan Asli Desa (PAD).Kata kunci: Reveneu Sharing, Mattungka Sapi, Mudarabah dan Kesejahteraan.
Sharia Cooperatives in Indonesia as an Effort to Create a Sustainable Economy Sumarlin, Abdul; Muin, Rahmawati; Abdullah, Wahyudin; Jamaluddin, Nurlaeli
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11906

Abstract

This article provides background regarding the development of sharia cooperatives in Indonesia as part of efforts to create a more inclusive and sustainable economy. Sharia cooperatives exist as an alternative that is in accordance with Islamic economic principles, emphasizing economic, moral and ethical aspects of doing business. Even though they are still faced with various challenges, the growth of sharia cooperatives shows a significant impact in empowering communities, especially in areas that were previously less accessible to conventional financial institutions. This article aims to provide a deeper understanding of sharia cooperatives in Indonesia, including history, recent developments, basic principles, roles and challenges faced. The research method used is literature study, by collecting data from various references such as books, articles and journals. The article also reviews regulations that support sharia cooperatives, basic concepts, governance, and the history of their development. By exploring various information related to sharia cooperatives, it is hoped that this article can provide a comprehensive picture of the current condition of sharia cooperatives as well as their potential and challenges in the future.
HALAL VALUE CHAIN DALAM MENINGKATKAN KEUNGGULAN KOMPETITIF PADA BISNIS KULINER Nuratikah, Nuratikah; Wahyudin Abdullah, Muhammad; Awaluddin, Murtiadi; Nurjanah, Nurjanah
COSMOS : Jurnal Ilmu Pendidikan, Ekonomi dan Teknologi Vol 1 No 3 (2024): April-May
Publisher : PUSDATIN Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cosmos.v1i3.143

Abstract

Many countries concentrate on the business of procuring halal products. The halalness of a product is indicated by the presence of a halal logo on the packaging. The halal logo can be used to indicate that a product meets the requirements set by sharia law so that it is suitable for consumption by Muslims, therefore implementing the halal value chain in the culinary business is very important. So, when a business wants to be superior to its competitors, a competitive strategy within the company is very necessary in achieving the goals of an organization or company in business competition, namely Competitive Advantage. Here it is interpreted that strategy is more about how to make plans, tactics, winning positions, patterns and perspectives that are created to be implemented over a long period of time, so that the end is how to win the market. The research method used in this research is a literature review of various studies that have been carried out by previous researchers. The data collection method used is secondary data obtained from journals, documentation books, scientific articles and other documents relevant to this research
IMPLEMENTASI REVENUE SHARING “MATTUNGKA SAPI” DITINJAU DARI ASPEK MUDHARABAH DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT Syamsul, Syamsul; Abdullah, Muhammad Wahyudin; Awaluddin, Murtiadi
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v4i2.2496

Abstract

Abstract: Revenue Sharing is a partnership concept carried out with a profit sharing system between one individual and another individual who runs a business or a company and another company in order to achieve mutually agreed goals. "Mattungka Sapi" is a form of mutually beneficial cooperation and is a form of activity. empowerment of the Village Government towards the Community. Viewed from the Mudharabah aspect, this activity is a form of mutual assistance which not only provides benefits to the parties involved, but in general will have a positive impact on the entire Village Community. This type of research is qualitative research, while the method used is field research. The research results show that the partnership built is appropriate so that it can help the community improve their welfare and contribute to the Village Government through Village Original Income (PAD). Keywords: Reveneu Sharing, Mattungka Sapi, Mudarabah and well being.Abstrak: Revenue Sharing merupakan konsep kemitraan yang dilakukan dengan sistem bagi hasil antara satu individu dengan individu yang lain yang melakukan usaha atau suatu Perusahaan  dengan Perusahaan yang lain guna mencapai tujuan yang telah disepakati Bersama.“Mattungka Sapi” merupakan bentuk Kerjasama yang saling menguntungkan dan merupakan bentuk kegiatan pemberdayaan Pemerintah Desa terhadap Masyarakat. Ditunjau dari aspek Mudharabah, kegiatan ini adalah bentuk saling tolong menolong yang tidak hanya memberikan maslahah kepada pihak yang terkait, tetapi secara umum akan berdampak positif untuk seluruh Masyarakat Desa. Jenis Penelitian ini adalah penelitian kualitatif, sedangkan metode yang digunakan adalah penelitian lapangan. Hasil penelitian menunjukkan bahwa kemitraan yang dibangun sudah tepat sehingga dapat membantu Masyarakat dalam meningkatkan kesejahteraannya dan memberikan kontribusi bagi Pemerintah Desa melalui Pendapatan Asli Desa (PAD).Kata kunci: Reveneu Sharing, Mattungka Sapi, Mudarabah dan Kesejahteraan.
Co-Authors Farah Nur Fadhilah Jamaluddin, Nurlaeli Manikam Apriliani Muhammad Afief Mubayyin Murtiadi Awaluddin N. Nurjanah Nuratikah, Nuratikah Rahmawati Muin Rini andriani Suhartono Sumarlin, Abdul Syamsul Syamsul