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All Journal Jurnal Studi Manajemen Organisasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) Indonesian Journal of Multidisciplinary on Social and Technology
Abdul Khaliq
Universitas Muhammadiyah Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences

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ANALISIS AUDIT KEPATUHAN TERHADAP PROSEDUR PEMBERIAN PEMBIAYAAN MODAL KERJA PADA BANK SULSELBAR CABANG SYARIAH MAKASSAR Abdul Khaliq
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.558 KB) | DOI: 10.26618/inv.v2i2.4110

Abstract

This study aims to analyze compliance audit of the working capital financing procedure at Bank Sulselbar Makassar Sharia Branch. The method of analysis used in this research is qualitative analysis method. In this case, the researcher uses a risk-based audit approach, an audit approach which checks the harmony between the policies and the procedures performed by the regulations. Thus, Bank Sulselbar Makassar Sharia Branch must be in line with regulations or procedures that have been held by Bank Indo nesia (BI) in terms of financing. Based on the result of the research, it shows that the Compliance Audit conducted by Compliance Director and Compliance Unit of Bank Sulselbar Makassar Sharia Branch has been running well in accordance with its duties and authority and maintaining its independence well because it has work guidance, work system and procedures that have been referring to the provisions current regulation. Likewise in terms of providing working capital financing to customers has been in accordance with applicable procedures. All financing stages or procedures have been implemented or followed before financing decision can be realized. And each stage is not immune from the supervision of the Compliance Group so that any part or section concerned at that stage is professionally responsible.
Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba: Penerapan Zakat Sebagai Pengurang Penghasilan Kena Pajak Orang Pribadi Pada BAZNAS Kab.Bulukumba Muchriana Muchran; Ismawati Ismawati; Abdul Khaliq; Wahyuni Wahyuni
Al-Buhuts Vol. 18 No. 2 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i2.2894

Abstract

This study aims to determine the application of zakat as a deduction from individual taxable income in the National Amil Zakat Agency (BAZNAS) Bulukumba Regency. The research method used is field research, with a descriptive approach. That is describing zakat as a tax deduction. Sources are taken from various references related to the topic of the problem, namely from agency records, journals, laws and so on. The results of the study conclude that Zakat can be used as a Taxable Income Deduction if the muzakki pays zakat to BAZNAS, then BAZNAS issues the Zakat Deposit proof which later the Zakat Deposit (BZS) proof can be used as a taxable income deduction (PKP) on income tax by attaching it on the annual tax return. The inhibiting factors in the application of zakat as a deduction from taxable income are the low awareness of paying zakat, the public is not yet interested in zakat institutions, the limited number of BAZNAS or Laz authorized by the government, the reluctance of the community to include Evidence of Zakat Deposit (BZS) in the Annual SPT and the lack of socialization of zakat. as a deduction for Income Tax for Individual Taxpayers
The Effect of Financial Performance on Stock Returns in Manufacturing Companies Listed on the IDX for the 2018-2022 Period Nasrullah Nasrullah; Abdul Khaliq; Sultan Sarda; Aulia Aulia; Hamzah Dwi Julianto
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11950

Abstract

This research is a type of quantitative research with the aim of knowing the effect of financial performance on stock returns in manufacturing companies listed on the IDX for the 2018-2022 period. The samples in this study were 6 manufacturing companies listed on the IDX for the 2018-2022 period. Sampling technique using purposive sampling technique. The type of data used is secondary data. The research data was obtained from the company's financial reports published on the website www.idx.co.id  . The data analysis method used in this study is descriptive analysis, classical assumption test and multiple linear regression using statistical calculations through SPSS version 24. Based on the results of the study, it shows that the Current Ratio (CR) and Return on Assets (ROA) variables have a significant effect on Stock Returns, while the Debt to Equity Ratio (DER) and Return on Equity (ROE) variables have no significant effect on Stock Returns. Companies should improve their financial performance so that investors are interested in investing
PENGARUH PENGGUNAAN SISTEM INFORMASI KEUANGAN TERHADAP MANAJEMEN BIAYA PADA BADAN PENDAPATAN DAERAH KABUPATEN PANGKEP Dwi Citra Nurani; Nasrullah Nasrullah; Abdul Khaliq
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025): Volume 6 No. 2 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i2.42765

Abstract

Tujuan penelitian ini merupakan jenis penelitian bersifat kuantitatif dengan tujuan untuk mengetahui pengaruh penggunaan sistem informasi keuangan terhadap manajemen biaya pada Badan Pendapatan Daerah Kabupaten Pangkep. Sampel dalam penelitian ini diambil dari Pegawai Badan Pendapatan Daerah Kabupaten Pangkep. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data primer dan data sekunder. Instrument penelitian yang dugunakan dalam penelitian ini menggunakan metode skala Likert. Berdasarkan hasil penelitian data dengan menggunakan perhitungan statistik melalui aplikasi Statistical Package for the Social Science (SPSS) versi 26 mengenai pengaruh penggunaan sistem informasi keuangan terhadap manajemen biaya pada Badan Pendapatan Daerah Kabupaten Pangkep yang telah di bahas dari bab sebelumnya. Maka penulis menarik kesimpulan bahwa penggunaan sistem informasi keuangan memiliki pengaruh positif dan signifikan terhadap manajemen biaya di Badan Pendapatan Daerah Kabupaten Pangkep. Hal ini menunjukkan bahwa implementasi sistem informasi keuangan dapat meningkatkan efisiensi dan efektivitas dalam pengelolaan biaya operasional. Dengan demikian, pemanfaatan sistem informasi keuangan yang optimal dapat membantu meningkatkan transparansi dan akuntabilitas dalam pengelolaan anggaran daerah.
Artificial Intelligence and Big Data Analytics for Sustainable Value Creation: A Systematic Review of Digital Capabilities across Supply Chains and Industrial Ecosystems Ismail Rasulong; Abdul Khaliq; Asrijal Bintang; Kahar Kahar
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.81899

Abstract

Artificial intelligence (AI) and big data analytics (BDA) are increasingly recognized as strategic enablers of sustainable value creation across supply chains and industrial ecosystems. Despite the rapid growth of research on AI- and data-driven sustainability initiatives, existing studies remain fragmented across sectors, theoretical perspectives, and levels of analysis. This systematic literature review (SLR) synthesizes peer-reviewed research to elucidate how AI- and BDA-enabled digital capabilities contribute to economic, environmental, and social sustainability outcomes. Guided by the PRISMA framework, the review examines 26 journal articles indexed in Scopus. Drawing on dynamic capability theory, the resource-based view, and complementary institutional and ecosystem perspectives, the findings are organized into four thematic domains: (1) AI and BDA as digital capabilities for sustainable value creation, (2) mediating mechanisms linking digital capabilities to sustainability outcomes, (3) ecosystem- and institution-level contingencies shaping impact realization, and (4) emerging research frontiers, including Industry 5.0, circular economy models, and responsible AI. The review reveals that AI and BDA seldom generate sustainability outcomes directly; instead, their impacts are largely mediated by organizational capabilities, supply chain coordination, and governance structures. Moreover, contextual factors such as regulatory environments, market turbulence, and ecosystem maturity significantly influence the direction and magnitude of sustainability outcomes. Persistent research gaps are identified, including limited longitudinal evidence, inconsistent sustainability metrics, the underrepresentation of social sustainability, and insufficient integration of ethical and governance considerations. Overall, this SLR advances a capability-based understanding of AI-enabled sustainability and provides actionable insights for scholars, managers, and policymakers seeking to support responsible and ecosystem-oriented digital transformation.
Pengaruh Penggunaan Financial Technology Dan Pengetahuan Keuangan Terhadap Perilaku Menabung Mahasiswa Manajemen Universitas Muhammadiyah Makassar Nadia Zhabila Yusuf; Asri Jaya; Abdul Khaliq
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 2 (2026): Maret - Juni
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i2.8674

Abstract

Perkembangan teknologi keuangan (financial technology/fintech) membawa perubahan signifikan dalam perilaku keuangan masyarakat, termasuk kebiasaan menabung. Data Otoritas Jasa Keuangan (OJK) mencatat bahwa pada tahun 2025 terdapat 95 penyelenggara resmi fintech lending dengan total penyaluran pinjaman menembus Rp1.300 triliun, sementara Survei Nasional Literasi dan Inklusi Keuangan (SNLIK) 2025 menunjukkan indeks literasi keuangan sebesar 66,46% dan inklusi keuangan sebesar 80,51%. Ketimpangan ini mencerminkan bahwa tingginya penggunaan fintech belum selalu diikuti perilaku menabung yang optimal, khususnya di kalangan mahasiswa yang cenderung konsumtif. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan financial technology dan pengetahuan keuangan terhadap perilaku menabung mahasiswa Program Studi Manajemen Universitas Muhammadiyah Makassar. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 93 responden dari angkatan 2022, 2023, 2024, dan 2025. Penentuan sampel menggunakan rumus Slovin dengan teknik stratified random sampling. Data dianalisis menggunakan SPSS versi 25 yang mencakup uji validitas, uji reliabilitas, uji asumsi klasik, dan analisis regresi linear berganda. Hasil penelitian menunjukkan secara parsial, penggunaan financial technology berpengaruh positif dan signifikan terhadap perilaku menabung dengan nilai t hitung sebesar 3,006 dan signifikansi 0,003 (< 0,05). Pengetahuan keuangan juga berpengaruh positif dan signifikan dengan t hitung sebesar 7,112 dan signifikansi 0,000 (< 0,05). Secara simultan, kedua variabel berpengaruh signifikan dengan F hitung sebesar 64,248 dan signifikansi 0,000 (< 0,05). Nilai R Square sebesar 0,588 menunjukkan kedua variabel mampu menjelaskan 58,8% variasi perilaku menabung mahasiswa. Temuan ini mengindikasikan bahwa semakin baik pemanfaatan financial technology dan semakin tinggi pengetahuan keuangan yang dimiliki mahasiswa, semakin baik pula perilaku menabung mereka.
Co-Authors Asri Jaya Asrijal Bintang Aulia Aulia Dwi Citra Nurani Hamzah Dwi Julianto Ismail Rasulong Ismawati Ismawati Kahar Kahar Nadia Zhabila Yusuf Nasrullah Nasrullah nasrullah nasrullah Sultan Sarda wahyuni