Article Per Year (5 Year)
p-Index From 2021 - 2026
1.259
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi dan Bisnis Jesya (Jurnal Ekonomi dan Ekonomi Syariah) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Riset Ilmu Akuntansi Jurnal Social Society Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh
Sahrullah Sahrullah
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
ANALISIS PENDISTRIBUSIAN LABA DALAM AKUNTANSI SYARIAH UNTUK MENCAPAI PRINSIP KEADILAN PADA PT. BANK PANIN DUBAI SYARIAH Tbk Sahrullah Sahrullah; Wahyuni Wahyuni
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 (689.107 KB) | DOI: 10.26618/inv.v2i2.4114

Abstract

This study aims to determine the distribution of profits in Islamic accounting at the Panin Dubai Syariah Bank. This study uses a quantitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2016-2018 financial statements. The results showed that the didtribution of profits to companies that apply Islamic accounting has been distributed proportionally where the profits are nit only distributed to capital owners, but the distribution is also carried out to customers, employees, alms, and general reserves. Although for 2017-2018 there is no distribution of zakat. Implementation of the fair value of the distribution of profits has reached fair value in accordance with company policy rules. Although it has not been fully realized according to Islamic rules because the distribution of shareholders’ profit is greater than that of customers.
SISTEM PEMBAYARAN CASH ON DELIVERY (COD) PADA E-COMMERCE DITINJAU DARI MAQASHI SYARIAH Sahrullah Sahrullah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1048

Abstract

Kebutuhan akan akses internet bagi masyarakat Indonesia seakan sudah menjadi kebutuhan primer, pernyataan tersebut didasari atas presentase pengguna internet yang dirilis oleh APJII pada tahun 2022 telah mencapai 210 juta dan dari angka tersebut 88,1% telah menggunakan layanan E-Commerce sebagai bagian yang tidak terpisahkan dari kehidupan di era teknologi. Tapi dengan perkembangan teknologi dan penggunaan teknologi tersebut masih menyisakan beberapa masalah antara lain antusiasme masyarakat indonesia terhadap penggunaan e-commerce belum dibarengi dengan kepercayaan kepada pelaku usaha di e-commerce, akses kepada jasa perbankan, layanan e-Money dan sistem pembayaran digital lainnya yang menjadi penopang dalam bertransaksi di e-commerce. Kemunculan sistem pembayaran cash on delivery (COD) menjadi angin segar bagi kelompok tersebut di atas tapi masih memunculkan masalah baru yaitu potensi kerugian pada pihak-pihak yang terlibat dalam bisnis berbasis COD. Dengan fenomena tersebut peneliti tertarik untuk melakukan penelitian berkenaan dengan tinjauan Maqashid Syari’ah terhadap sistem pembayaran COD yang melibatkan pihak ketiga. Jenis penelitian dalam penelitian adalah field research kualitatif menggunakan pendekatan normatif (Maqashid Syar’i) yaitu pendekatan terhadap suatu masalah yang didasarkan atas hukum Islam, baik itu berasal dari al-Qur’an, hadis, kaidah ushul fiqh dan pendapat para ulama dalam memandang sebuah permasalahan terkait dengan etika bisnis Islam. Diharapakan dengan penelitian ini bisa memperjelas status hukum cash on dilevery (COD) mengingat dalam perjalanannya prinsip maslahah sebagai bagian yang tidak terpisahkan dari konsep muamalah sering terabaikan dengan munculnya masalah di masyarakat.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Harga Saham Pada Perusahaan Yang Terdaftar di BEI Siti Suleha; Wa Ode Rayyani; Sahrullah Sahrullah
Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol. 15 No. 1 (2025): Edisi Januari - Juni 2025
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v15i1.7

Abstract

Peneliti ini bertujuan untuk pengaruh Rasio Profitabilitas, Likuiditas, Dan Aktivitas Terhadap Harga Saham. Penelitian ini menggunakan jenis penelitian kuantitatif deskriptif, yang dimana sampel pada penelitian ini adalah laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (Studi Kasus: Sub Sektor Ritel) Periode 2022-2023. Hasil penelitian ini menunjukkan bahwa Rasio profitabilitas berpengaruh positif dan signifikan terhadap harga saham, likuiditas berpengaruh positif dan signifikan terhadap harga saham, aktivitas berpengaruh negatif dan signifikan terhadap harga saham dan profitabilitas, likuiditas, dan aktivitas secara simultan (bersama-sama) mempunyai pengaruh terhadap harga saham, Hasil penelitian ini dapat digunakan oleh investor untuk pengambilan keputusan dalam menanamkan modal dalam sub sektor ritel.
The Influence of Digital Shadowing and Organizational Culture on the Speed of Adaptation of New Employees in the Soppeng Regent's Office Annisa Ramadhani; M. Yusuf Alfian Rendra Anggoro; Sahrullah Sahrullah
Journal Social Society Vol. 6 No. 3 (2026): Juli - September 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.3.2026.1429

Abstract

This study is urgently needed to determine how digital shadowing and organizational culture influence the adaptation speed of new employees, enabling the Soppeng Regent's Office to enhance onboarding effectiveness, accelerate workforce integration, and improve organizational performance. The rapid advancement of digital transformation has significantly reshaped organizational practices, particularly in employee onboarding and adaptation processes within public sector institutions. This study aims to examine the influence of digital shadowing and organizational culture on the speed of adaptation among new employees at the Soppeng Regent’s Office, Indonesia. A quantitative approach with a cross-sectional survey design was employed, involving 52 respondents selected through stratified random sampling. Data were collected using structured questionnaires and analyzed using multiple linear regression with SPSS. The findings reveal that both digital shadowing and organizational culture have a positive and significant effect on employee adaptation speed, both partially and simultaneously. Digital shadowing enhances learning efficiency by enabling new employees to observe workflows and access real-time information, thereby accelerating task understanding and reducing uncertainty. Meanwhile, ohrganizational culture demonstrates a more dominant influence, indicating that a supportive and adaptive work environment plays a critical role in facilitating employee adjustment. The coefficient of determination (R²) shows that 46% of the variation in adaptation speed is explained by the two variables, while the remaining is influenced by other factors. These results highlight the importance of integrating technological onboarding strategies with a conducive organizational culture to optimize employee adaptation. This study contributes to the literature on digital transformation and human resource management in public sector organizations, particularly in developing countries, by emphasizing the synergy between technological and socio-cultural factors in accelerating employee integration.
Strategi Peningkatan Pendapatan dan Pengelolaan Biaya di Tanjung Layar Putih Makassar Mujahidah Nurul Istiqamah; Wa Ode Rayyani; Sahrullah Sahrullah
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 5 No. 2 (2026): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v5i2.8135

Abstract

This study aims to propose strategies for increasing revenue and managing operational costs at the Tanjung Layar Putih Beach tourism area in Makassar. A qualitative descriptive approach was employed, utilizing purposive sampling to select seven informants. Data were collected through interviews, observation, and documentation, then analyzed using the IFAS-EFAS matrix to identify internal and external factors influencing area management. The results indicate that revenue growth is pursued through tariff diversification, optimized facility utilization, and organic promotion via social media. Meanwhile, operational cost management remains conventional, lacking support from formal financial recording systems or budget planning. Community social capital and the institutional role of the Tourism Awareness Group (Pokdarwis) are crucial factors in preserving the area's ecosystem. Therefore, it is necessary to strengthen financial governance, implement more structured recording systems, and formulate SWOT-based strategies to ensure management becomes more effective, efficient, and adaptive, thereby supporting sustainable tourism growth and enhancing the destination's long-term competitiveness.
ANALISIS HUBUNGAN ANTARA SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PUBLIK LQ45 DI BEI Esti Qama; Sahrullah Sahrullah; Safri Haliding
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 2 (2026): Volume 7 Nomor 2 Tahun 2026: September 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i2.7672

Abstract

This study aims to analyze the impact of sustainability reporting disclosure—comprising economic, environmental, and social aspects—on financial performance, proxied by Return on Assets (ROA) and Return on Equity (ROE). Focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange for the 2020-2024 period, the research employs a quantitative method with purposive sampling and multiple linear regression analysis. The results indicate that the environmental aspect has a positive and significant impact on financial performance by fostering social legitimacy and operational efficiency. Conversely, the economic aspect shows no significant effect as its disclosure remains largely compliance-oriented. The social aspect does not significantly influence ROA due to high short-term operational costs for social programs, yet it significantly affects ROE by enhancing investor confidence and equity returns.                                                                                              
ENHANCING FINANCIAL TRANSPARENCY IN INDONESIAN REGIONAL GOVERNMENT: A VARIANCE ANALYSIS APPROACH (Evidence From Government of Enrekang Regency, South Sulawesi Province - Indonesia) Hasanuddin Hasanuddin; Sahrullah Sahrullah; Abdul Khaliq
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 20 No. 2 (2023): JIEB
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v20i2.13528

Abstract

Purpose: Although the strangulation related to regional autonomy has long been rolling and applied by all regions of the provincial capital that existed in Indonesia, it still leaves various issues, especially regarding performance achieved through financial management. This study aims to analyze and look at the achievement of financial performance accountability concerning using expenditure income budgets. Method: The analysis method used is an analysis of variance and growth through two significant stages of the investigation, each through two testing processes. The data used is time-series data about the realization of using the expenditure budget in the 2016-2020 period. Findings: The results show an income budget of 93.64%, a 90.95% expenditure budget, a revenue budget growth of 3.78%, and a spending growth of 4.49%. Although statistically, the use of the budget and the revenue and expenditure growth rate has increased on the revenue usage side, it could have been more efficient and proven to be a high percentage of income used in financing district government spending. The government should have undertaken and implemented strategies to adjust for the use of the budget. Novelty: Some research related to the issue of transparency of financial statements through this approach has been carried out previously, but the differences are present at the time of the study. The limitation of this study is not to analyze the ratio needed and not to analyze the period cut off in the current budget period and for researchers conducting similar research to meet research limitations and expand sampling.
Co-Authors Abdul Khaliq Annisa Ramadhani Esti Qama Feliatra Hasanuddin, Hasanuddin M. Yusuf Alfian Rendra Anggoro Muhammad Yusuf Mujahidah Nurul Istiqamah Safri Haliding Siti Suleha Thaha, Salmiyah Wa Ode Rayyani