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All Journal Pro Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat EKSPANSI Jurnal Riset Akuntansi dan Keuangan JAST : Jurnal Aplikasi Sains dan Teknologi International Journal of Applied Business Research At-tijaroh: Jurnal Ilmu Manajemen dan Bisnis Islam Jurnal Maps (Manajemen Perbankan Syariah) INTERNAL (Information System Journal) Ilomata International Journal of Tax and Accounting JURNAL EKONOMI SYARIAH Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ekonomi dan Bisnis Terapan Mitra Akademia: Jurnal Pengabdian Masyarakat Jurnal Abdimas Sangkabira Jurnal Difusi Indonesian Journal of Economics and Management Industrial Research Workshop and National Seminar Journal of Applied Islamic Economics and Finance Jurnal Accounting Information System (AIMS) Jurnal Maps (Manajemen Perbankan Syariah) INTERNAL (Information System Journal)
Hasbi Assidiki Mauluddi
Department Of Accounting, Politeknik Negeri Bandung
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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TIPOLOGI MINAT ANAK MUDA TERHADAP LEMBAGA KEUANGAN MIKRO SYARIAH BERDASARKAN LAYANAN MOBILE BANKING Hasbi Assidiki Mauluddi
INTERNAL (Information System Journal) Vol. 1 No. 2 (2018)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/internal.v1i2.318

Abstract

This research was conducted to find out typical interest among young people towards Islamic microfinance institutions (LKMS) based on mobile banking services. The research data was taken by purposive sampling method on high school students in Kabupaten Bandung as many as 120 people. The data obtained is then processed using K-means cluster analysis. The results of the study show that the majority of young people in rural areas are interested in becoming customers of Islamic microfinance institutions (LKMS). This is due to the strong attractiveness of LKMS products, satisfaction using LKMS mobile banking applications, knowledge of LKMS institutions, and knowledge of LKMS products. The majority of these youth are members of cluster 2. While cluster members 1 and cluster 3 are minority clusters. In the minority clusters, weak knowledge of LKMS institutions and products causes a weak interest in young people in the use of LKMS mobile banking applications. This is not the case in cluster 2. Thus, the strong interest of young people in the application of Mobile banking LKMS membership is closely related to their knowledge of LKMS institutions and products.
Analysis of the Readiness of Sharia Business Units to become Sharia Commercial Banks: Study of Regional Government Banks in Indonesia Purwantika, Ghaida Aulia; Mauluddi, Hasbi Assidiki
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5783

Abstract

Article 68 Law no.21 of 2008 states that conventional commercial banks with sharia business entities with assets of at least 50% of the parent bank’s or 15 years after the enactment of this law, namely in 2023, are required to separate themselves or become sharia commercial banks. However, most of the sharia business units owned by BPD are not ready to be spin-off. The purpose of this study is to analyze whether UUS BPD is ready to split in 2023 in terms of capital, total assets, and level of solvency. Readiness analysis can be seen from forecasting results based on information published by OJK and the banks concerned. An analysis of the readiness of the BPD UUS spin-off shows that not a single UUS is ready to split in 2023.
Analisis Efisiensi Takaful di Indonesia Selama Pandemi Covid-19 Dengan Menggunakan Metode Data Envelopment Analysis Rahayu, Murtya Sri; Ruhadi, Ruhadi; Kristianingsih, Kristianingsih; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol 4 No 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5018

Abstract

One of the performance parameters that underlies all the performance of an organization or company is efficiency. This study aims to measure and determine the efficiency level of takaful in Indonesia during the Covid-19 pandemic by using the Data Envelopment Analysis (DEA) method. The DEA approach used in this study is an intermediation approach where the inputs used are total assets, operating expenses, and claim payments. While the output used is tabarru funds and investment income. This study uses 47 samples of takaful registered with OJK in 2020 and 2021. The results shows that on average takaful in Indonesia have not reached an efficient level. The inefficiency of this takaful is influenced by the use of inputs (total assets, operating expenses, and payment of claims) that are not maximized to produce optimal output.
ANALISIS KESIAPAN SPIN-OFF UNIT USAHA SYARIAH MENJADI BANK UMUM SYARIAH Ghaida Aulia Purwantika; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol. 4 No. 2 (2024): Journal of Applied Islamic Economics and Finance (February 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i2.5070

Abstract

Article 68 Law no.21 of 2008 states that conventional commercial banks with sharia business entities with assets of at least 50% of the parent bank’s or 15 years after the enactment of this law, namely in 2023, are required to separate themselves or become sharia commercial banks. However, most of the sharia business units owned by BPD are not ready to be spin-off. The purpose of this study is to analyze whether UUS BPD is ready to split in 2023 in terms of capital, total assets, and level of solvency. Readiness analysis can be seen from forecasting results based on information published by OJK and the banks concerned. An analysis of the readiness of the BPD UUS spin-off shows that not a single UUS is ready to split in 2023.
Pengaruh Penerimaan Pajak Daerah dan Zakat Terhadap Tingkat Kemiskinan di Indonesia Periode 2014-2022 Shafarani, Yusri; Djatnika, Djoni; Mauluddi, Hasbi Assidiki; Laksana, Banter
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5669

Abstract

Regional taxes and zakat are sources of state revenue that contribute significantly to overcoming the problem of poverty in Indonesia. This study aims to find out how the influence of the realization of regional tax and zakat revenues on the level of poverty in Indonesia. This study uses documentation methods, quantitative approaches, panel data regression analysis techniques, and secondary data sourced from provincial scale BAZNAS and LAZNAS, SIKD DJPK, and BPS. Data on the realization of regional tax and zakat revenues were obtained through a purposive sampling technique and obtained unbalanced panel data of 83 samples from 17 provinces in Indonesia during the 2014-2022 period. The results of this study indicate that partially, regional tax revenues have a negative and significant effect, while zakat receipts have a positive and insignificant effect on the poverty rate in Indonesia. Simultaneously, local tax and zakat revenues affect the level of poverty in Indonesia
PELATIHAN PENYUSUNAN HARGA POKOK PRODUK BAGI KELOMPOK USAHA PEMBUATAN ABON IKAN PATIN Rohendi, Hendi; Apriliawati, Yeti; Mulyandani, Vina Citra; Irawan, Arry; Nugraha, Arie Apriadi; Putra, Sugih Sutrisno; Novianty, Ira; Setiawan, Setiawan; Mauluddi, Hasbi Assidiki
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1161

Abstract

Desa Bojong Haleuang di Kecamatan Saguling, Kabupaten Bandung Barat, memiliki potensi besar dalam budidaya ikan patin, yang telah dimanfaatkan oleh masyarakat setempat untuk mendirikan kelompok usaha pembuatan abon berbahan baku ikan patin. Namun, kendala dalam pengelolaan keuangan dan penentuan harga pokok produk menyebabkan ketidakefisienan dan ketidakstabilan pendapatan. Pelatihan penyusunan harga pokok produk ini bertujuan untuk meningkatkan kapasitas kelompok usaha dalam menghitung biaya produksi dengan akurat dan menetapkan harga jual yang kompetitif. Tahapan pelatihan meliputi identifikasi dan klasifikasi biaya, perhitungan biaya bahan baku, tenaga kerja langsung, dan overhead, serta penyusunan harga pokok produk. Pelatihan ini mendukung berbagai poin SDGs, termasuk pengentasan kemiskinan, peningkatan ketahanan pangan, penciptaan pekerjaan layak, konsumsi dan produksi yang bertanggung jawab, serta konservasi ekosistem laut. Hasilnya, kelompok usaha diharapkan dapat mengelola biaya produksi lebih efisien, menetapkan harga jual yang sesuai, dan meningkatkan stabilitas pendapatan. Dengan demikian, pelatihan ini berkontribusi pada keberlanjutan usaha dan peningkatan kesejahteraan masyarakat Desa Bojong Haleuang.
Peran Dewan Pengawas Syariah dalam Meningkatkan Tanggung Jawab Sosial Islam : Apakah Ukuran Bank Memiliki Efek Moderasi? Mauluddi, Hasbi Assidiki; Kristianingsih, Kristianingsih; Setiawan, Setiawan
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 8 No. 1 (2024)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v8i1.1162

Abstract

The growth of Islamic banking has increased interest in the practice of Islamic Social Responsibility (ISR) within these financial institutions. The Sharia Supervisory Board (DPS) plays a crucial role in ensuring compliance with Sharia principles and supporting the implementation of ISR. However, how the characteristics of the DPS and the size of the bank moderate this influence is not fully understood. This research aims to investigate the influence of the characteristics of the Sharia Supervisory Board, such as size, age, and meeting frequency, on Islamic Social Responsibility in Islamic banks, and to understand how the size of the bank moderates this influence. This study uses a quantitative method with an associative approach. Secondary data from financial reports and sustainability reports of Islamic banks over the period of 2015-2022 were analyzed using panel data regression with the Random Effect Model. Sample selection was conducted using purposive sampling method with specific criteria to ensure data consistency. The results show that the size of the Sharia Supervisory Board (DPS_SIZE) negatively influences ISR, while the age of the Sharia Supervisory Board (DPS_AGE) positively influences ISR. However, when moderated by the size of the bank (SIZE), the influence of DPS size becomes positive in larger banks, while the age of the DPS has a negative impact. The frequency of DPS meetings (DPS_MEET) generally has a negative effect on ISR, but in larger banks, higher meeting frequency provides more intensive and responsive oversight, thus positively impacting ISR performance. This study highlights the importance of considering the characteristics of the DPS and the size of the bank in optimizing the implementation of ISR in Islamic banks.
What Customers Value Most: The Real Impact of CSR in Islamic Banking in Indonesia and Turkey Mauluddi, Hasbi Assidiki; Natasya, Putri Aulia; Ningrat, Putri Ayu; Latif, Dini Verdania
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6537

Abstract

This study aims to examine the influence of customer perception of Corporate Social Responsibility (CSR) and the actual implementation of CSR initiatives on customer satisfaction in the context of Islamic banking in Indonesia and Turkey. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 215 respondents in Indonesia and 175 respondents in Turkey who are active customers of Islamic banks. The results reveal significant differences between the two countries. In Indonesia, CSR implementation has a strong and significant impact on customer satisfaction, while customer perception of CSR does not show a statistically significant effect. Conversely, in Turkey, both customer perception and CSR implementation significantly influence customer satisfaction, although with more moderate effect sizes. These findings highlight the contextual role of cultural and institutional factors in shaping how CSR is received and valued by customers. The study concludes that tangible CSR actions have a stronger influence than perception alone, particularly in Indonesia, and that effective CSR communication and strategic customer involvement are essential to enhancing satisfaction. The study provides practical recommendations for Islamic banks to strengthen their CSR strategies by aligning them with sharia principles, ensuring transparency, expanding strategic focus areas, and actively engaging customers in social initiatives.
The Effect of Financial Literacy, Income, and Risk Perception on Investment Decisions in Gold Installment Products among Generation Z in the Bandung Metropolitan Area Nuryani, Wulan; Mauluddi, Hasbi Assidiki
Journal of Applied Islamic Economics and Finance Vol. 5 No. 2 (2025): Journal of Applied Islamic Economics and Finance (Februari 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v5i2.6771

Abstract

The objective of this study is to determine the influence of financial literacy, income, and risk perception on gold investment decisions among Generation Z in the Greater Bandung area. Financial literacy is measured through knowledge and behavior, income is measured through salary/wages, and risk perception is measured through fraud risk. The research method used is quantitative, employing purposive sampling and data collection via a questionnaire, yielding 100 respondents, with results calculated using the Lemeshow formula. Data analysis was conducted using SEMPLS with the SmartPLS application to determine how financial literacy, income, and risk perception collectively influence gold investment decisions. Descriptive quantitative analysis was used to explain the phenomena studied in this research. It is hoped that the researcher can provide an understanding of financial literacy, income, and risk perception in relation to gold investment decisions. This study found that financial literacy influences gold investment decisions, income influences gold investment decisions, and risk perception influences gold investment decisions.
The Influence of Internal and External Factors on Sukuk Issuance: A Case Study of Bank Muamalat Syariah during the 2014–2023 Period Gymnastiar, Raihan Firdaus; Mauluddi, Hasbi Assidiki; Syarief, Moch. Edman; Nugraha, Muhamad Arif
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6781

Abstract

This study aims to analyze financial and macroeconomic performance factors, namely Return on Asset (ROA), Debt to Equity Ratio (DER), Inflation, Money Supply, BI Rate on Sukuk Issuance at Bank Muamalat Syariah for the period 2014-2023. The population used in this study is Bank Muamalat Syariah for the period 2014-2023. The number of samples in this study is 10 annual report data from Bank Muamalat Syariah for the period 2014-2023. The sampling technique uses the multiple regression analysis method (Ordinary Least Square) on Bank Muamalat Syariah for the period 2014-2023. The method used is a quantitative method with Eviews 13 software to test the relationship between variables. The results of this study indicate that partially Return on Asset (ROA), Debt to Equity Ratio (DER), Inflation, Money Supply, BI Rate have an effect on Sukuk Issuance.
Co-Authors Anggraeni Novitasari Arry Irawan, Arry Arwan Gunawan Banter Laksana, Banter Dadang Hermawan Dadang Hermawan Darya Setia Nugraha Destian Arshad Darulmalshah Tamara Diharpi Herli Setyowati Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dimas Sumitra Danisworo Dini Mauliddiarti Djatnika, Djoni Djoko Cahyo Utomo Lieharyani Djoni Djatnika Elsi Dwijayanti Endah Dwi Kusumastuti, Endah Dwi Endang Hatma Juniwati Fathima Dhiya Salsabilla Fathima Dhiya Salsabilla, Fathima Dhiya Ghaida Aulia Purwantika Ghifari Munawar Gymnastiar, Raihan Firdaus Hani Nurrahmawati Hasna Zakiyah Fadilah Hasna Zakiyah Fadilah Hastuti Hastuti Hastuti Hendi Rohendi, Hendi Hurriyani Elvira Ikhsan Maulana Rizki Intan Nurrachmi Irvan Firmansyah Maulana Ishak, Jouzar Farouq Iwan Setiawan Karnawati, Hennidah Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Lathifa Husna Latif, Dini Verdania Lia Zulfa Laila Lukmannul Hakim Firdaus Luthfiah Nurazlina Mayasari, Ine Mochamad Umar Mai Muhamad Arif Nugraha Muhammad Muflih Mulyandani, Vina citra Mulyandani, Vina Citra Mulyandani Nadia Reynilda Aulia Putri Natasya, Putri Aulia Nesya Bilqish Firmansyah Ningrat, Putri Ayu Noorsyah Adi Noer Ridha Novianty, Ira Nugraha, Arie Apriadi Nurdin, Ade Ali Nuryani, Wulan Pakpahan, Rosma Pratiwi, Leni Nur Purwantika, Ghaida Aulia Putra, Sugih Sutrisno Rachmi Amelia Radia Purbayati Rahayu, Murtya Sri Rahma Nazila Muhammad Renazha Putri Audita Rina Nurmalina Ris Gabe Jefferson Sihombing Rizki Setiawan Ruhadi Ruhadi Ruhana, Nafisah Sa’idah, Suci Halimatus Sarah Fitri Fauziah Setiawan Setiawan Shafarani, Yusri Shifa Amalia Rahmani Silvira Agustina Syarief, Mochamad Edman Syiffa Nur Pratama Tjetjep Djuwarsa Tri Yuniarti Tripuspitorini, Fifi Afiyanti Wendi Wirasta Wika Hasna Asyifa Wisnuadhi, Bambang Yanti Rufaedah, Yanti Yeni Priatna Sari, Yeni Priatna Yeti Apriliawati, Yeti Yevi Dwitayanti