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All Journal AkMen JURNAL ILMIAH Iqtishoduna: Jurnal Ekonomi Islam El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Al-Tsarwah Jurnal Pengabdian UNDIKMA International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) (JIMBE) Cross-Border Journal of Business Management
M. Rafid Marwal
IAI Al-Amanah Jeneponto
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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ANALISIS SISTEM INFORMASI AKUNTANSI KEUANGAN PADA PT. INTAN PAMANA SUKSES DI MAKASSAR M. Rafid Marwal
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 3, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (719.97 KB) | DOI: 10.30863/al-tsarwah.v3i1.900

Abstract

Penelitian  ini membahas mengenai Analisis Sistem Informasi Akuntansi Keuangan pada PT. Intan Pamana Sukses di Makassar. Penelitian ini bertujuan untuk mengetahui sistem informasi akuntansi keuangan pada PT. Intan Pamana Sukses di Makassar. Akuntansi sebagai bagian dari informasi merupakan bagian yang tidak terpisahkan dari suatu gugusan tugas manajemen dalam mencapai tujuannya. Di sini akuntansi merupakan alat pembantu untuk memperlancar tugas-tugas manajemen terutama dalam fungsi perencanaan dan pengawasan. Hasil yang diperoleh dalam penelitian adalah Sistem informasi akuntansi keuangan pada PT. Intan Pamana Sukses di Makassar yaitu menggunakan sistem inforamsi yang sudah berkembang seperti yang telah digunakan oleh perusahaan-perusahaan lainya yang pada umumnya, misalnya sistem online yang sudah terhubung dengan satu sama lain, dima semua bagian salin berhubungan atau saling memberikan informasi yang sesuai dengan fungsinya masing-masing yang terpusat langsung kebagian AccountingKata Kunci : Analisis Sistem Keuangan, akuntansi Keuangan ABSTRACT This study discusses the Financial Information System Analysis at PT. Intan Pamana Sukses in Makassar. This study discusses to find out the financial accounting information system at PT. Intan Pamana Sukses in Makassar. Accounting as part of information is an inseparable part of the management task force in accordance with the meeting. Here accounting is a tool to facilitate management tasks, especially in the planning and supervision arrangements.The results obtained in this study are financial accounting information systems at PT. Intan Pamana Sukses in Makassar, which uses information systems that have been developed as has been used by other companies in general, for example online systems that are connected to one another, where all the copy parts are related or give information to each other according to their respective functions. centralized directly to Accounting. Keywords: Analysis Financial System, Financial accountingG
IMPLEMENTASI ETIKA TRANSAKSI JUAL BELI DALAM ISLAM PADA PASAR TRADISIONAL DI WATAMPONE M. Rafid Marwal; Sri Julyanti Halid
Jurnal Ilmiah Al-Tsarwah : ilmu ekonomi dan keuangan (konvensional dan syariah) Vol 4, No 2 (2021)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v4i2.2359

Abstract

This research is entitled the implementation of the ethics of buying and selling transactions in Islam at traditional markets in Watampone, with indicators of Islamic ethics, namely not reducing the scale or measurement, not containing elements of fraud, no coercion,khiyar, do not take perjury and prohibition on hoarding. This study aims to answer the problem of how the knowledge of sellers and buyers about the ethics of buying and selling transactions in traditional markets in Watampone and how to apply the ethics of buying and selling transactions in Islam in traditional markets in Watampone. This research is a qualitative field study using a sociological normative economic and theological approach.  The results showed; First, both sellers and buyers are mostly aware of the ethics of buying and selling transactions in traditional markets, especially in the Watampone area. Second, Islamic ethics in buying and selling transactions at traditional markets in the Watampone area have not been fully implemented, because there is still fraud or fraud in transactions. Research implication: Local government and related parties are expected to play an active role in providing counseling and supervision to sellers in traditional markets about the importance of ethics in transactions, so that the seller's knowledge of Islamic ethics in buying and selling transactions can be improved. In addition, as Muslims, after knowing about ethics in transactions, it is better if sellers and buyers can apply ethics in buying and selling transactions in accordance with Islamic law, especially in traditional markets, so that transactions are carried out not only for profit, but still get blessings. Keyword: Local Market; Ethic, Transaction; Fiqh Muamalah
PENGUKURAN KINERJA PDAM KOTA MAKASSAR BERBASIS BALANCED SCORECARD Moh. Rafid Marwal; M. Wahyuddin Abdullah
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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Abstract

This study aims to analyze the performance ratings of PDAM Makassar City based on performance assessment issued by BPPSPAM to assess the aspects studied in the form of managerial functions by using Balanced Scorecard approach as a measuring instrument. The research approach used is normative approach and using qualitative method. The results showed that the performance of financial perspective on the level of ability to meet short-term liabilities (cash ratio) companies experiencing illiquid where PDAM Makassar City is financial distress short-term. Customer perspective shows the result of customer growth ratio and domestic water consumption show less performance value. For internal business process perspective experiencing the same thing that waterlessness indicator happened big enough water loss, also because by error of recording (human error) related to record water account, this cause low water sold. While the perspective of human resources on the indicator ratio training and employee training load showed a degree that is not good, this case show development of employee competency is not top priority of PDAM Makassar City.Finally, although there are many problems found, but overall by looking at the accumulation value of balanced scorecard performance measurement of PDAM Makassar city shows a healthy performance (shows 3,37 points in 2015 and 3,39 points in 2014 , with the standard value of healthy performance category is ≥ 2,8 points).Researchers expect PDAM Makassar City to make improvements to the problems found, to create more optimal performance in the future.
EFFECT OF PROMOTION ON PURCHASE DECISION FOR E-TOLL CARD Roinah Roinah; M. Rafid Marwal; Idarianty Idarianty; Dicky Jhon Anderson Butar Butar; Miftahorrozi Miftahorrozi
Cross-Border Journal of Business Management Vol. 2 No. 2 (2022): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

The research objective is to analyze effect of promotion on purchase decision for e-toll card. The type of research conducted is causal (cause and effect). The population in this study are the users of the Jakarta–Cikampek Toll Road vehicles during 2020, which amounted to 138,365,987. This study also uses a snowball sampling technique. Hypothesis testing using simple regression analysis. The results show that promotion has a significant effect on purchase decision for e-toll card at the Jakarta–Cikampek Toll Road.
Performance Measurement of Sharia Commercial Banks through Islamicity Performance Index and Sharia Maqashid Index Marwal, M. Rafid
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 12 No. 1 (2023): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v12i1.1794

Abstract

Calculation of financial ratios is carried out to show the quality of the banks’ financial performance. The objective of this research was to analyze the performance of Islamic commercial banks based on the Islamicity performance index and Maqashid sharia. The research method used was a mixed-method, which combined quantitative and qualitative methods with the research object of Islamic commercial banks registered at the financial services authority. The sampling technique used purposive sampling, with a total of six samples. The results showed that based on the Islamic performance index, BNI Syariah and BRI Syariah had good performance, while Bank Mandiri Syariah, Bank Panin Dubai Syariah, Bank Muamalat Indonesia and BCA Syariah had very good performance; maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance, while Bank Muamalat Indonesia and BCA Syariah had very good performance; islamicity performance index and maqashid sharia index, Bank BNI Syariah, BRI Syariah, Bank Mandiri Syariah and Bank Panin Dubai Syariah had good performance while Bank Muamalat Indonesia and BCA Syariah had very good performance.
Responsive Law of the National Sharia Council of the Indonesian Ulema Council’s Fatwa on Permissibility of Electronic Money Marwal, Muhammad Ilyas; Munir, Badrul; Marwal, M. Rafid; Ilyas, Muhammad Fadhlirobby
El-Usrah: Jurnal Hukum Keluarga Vol. 8 No. 1 (2025): EL-Usrah: Jurnal Hukum Keluarga
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/j7qh3j69

Abstract

This research examines the role of the fatwa of the National Sharia Council of the Indonesian Ulema Council regarding the permissibility of using electronic money as a law responsive to socio-economic phenomena and its impact on the economic practices of Muslim communities in Indonesia. With a descriptive-analytical qualitative approach, this research uses primary data from in-depth interviews and secondary data from official documents to understand the implementation and impact of the fatwa. The research results show that the DSN MUI fatwa provides important legal certainty for Muslims, ensuring that the use of electronic money follows Sharia principles such as the prohibition of usury, gharar, and haram transactions. In addition, this fatwa emphasizes security and transparency in transactions, increasing public trust in the digital financial system and supporting financial inclusion by enabling access to modern financial services for people previously unreachable by conventional banking. In conclusion, the DSN MUI fatwa supported the adaptation of Islamic law to the development of modern financial technology, ensuring the integration of technological innovation in the lives of Muslims without sacrificing their religious values. This research was conducted without conflict of interest, with all processes being independent and objective to ensure scientific integrity.
Pemanfaatan Limbah Plastik menjadi Produk Kreatif bagi Pemuda di Pulau Salemo Desa Mattiro Bombang Irma Hakim; Noerfitryani Noerfitryani; M. Rafid Marwal; Rosanna Rosanna; Farhanah Wahyu; Asdi Asdi
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5714

Abstract

The purpose of this community service activity is to increase the knowledge and skills of partners in managing plastic waste into creative products on Salemo Island. The partners of this service are youths who are less productive who are members of the Joint Rezki Fisherman Group. The implementation of this activity consists of several stages, namely providing materials, interviews, demonstrations of making plastic waste products, monitoring, and evaluating activities. The results of this service activity are an increase in the knowledge and skills of partners regarding waste management techniques, producing waste products made from plastic into valuable products, and the formation of partner business working groups. The types of plastic waste products produced are wall hangings, tissue holders, pencil or pen holders, bags, decorative lights, accessories containers, cellphone chargers, and piggy banks.
THE EFFECT OF BOARD OF DIRECTORS COMPENSATION, BOARD OF DIRECTORS SIZE, AND FIRM SIZE ON FIRM VALUE IN THE PROPERTY AND REAL ESTATE SECTOR Witya Shalini; Faidzin Firdhaus; Arlina Ginting; Nurhasanah; M. Rafid Marwal
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 2 (2025): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i2.650

Abstract

This study aims to determine the effect of board of directors compensation, board of directors size, and firm size on firm value in property and real estate companies. The population in this study consisted of companies in the property and real estate sector, and 63 of them were selected as samples of this study through purposive sampling techniques. Estimation was carried out by multiple regression analysis. The data used in this study were secondary. The results of this study indicate that based on the partial test (t-test), compensation and board of directors size have a significant effect on the firm value variable. In contrast, firm size does not affect firm value. Based on the simultaneous test (f-test), compensation, board of directors size, and firm size significantly affect firm value.
Pengaruh Pendidikan, Pelatihan, Karier Terhadap Kinerja dan Kompetensi SDI Perbankan Syariah Makassar Marwal, M. Rafid; Ilham
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 1 No 6 (2024)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v1i6.237

Abstract

This study aims to analyze the effect of education, training, career on the performance and competence of SDI in Makassar Islamic banking, to analyze the influence of SDI competence on employee performance, to analyze the influence of education, training, career through the competence of SDI Islamic Banking Makassar. This study uses a quantitative approach using primary data through a questionnaire to 200 respondents. This research was conducted from July to September 2020. Data were analyzed using the SEM AMOS program. The results showed that: Education has a negative and significant effect on SDI Competence, Training has a positive and significant effect on SDI Competence, Career has a positive and insignificant effect on SDI Competence, Education has a positive and significant effect on Employee Performance. Training has a positive and significant effect on employee performance. Career has a positive and significant effect on employee performance. SDI competence has a positive and significant effect on employee performance, Education has a positive and significant effect on employee performance through SDI competence. Training has a positive and significant effect on employee performance through SDI competence. Training has a positive and significant effect on employee performance
Co-Authors Arlina Ginting Asdi Asdi Badrul Munir, Badrul Dicky Jhon Anderson Butarbutar Faidzin Firdhaus Farhanah Wahyu Idarianty Idarianty ILHAM Ilyas, Muhammad Fadhlirobby Irma Hakim M. Wahyuddin Abdullah Marwal, Muhammad Ilyas Miftahorrozi Miftahorrozi Noerfitryani Noerfitryani Nurhasanah Roinah Roinah Rosanna Rosanna Sri Julyanti Halid Witya Shalini