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All Journal IKRA-ITH EKONOMIKA eCo-Buss Jurnal Ilmiah Al-Tsarwah Islamic Economic and Business Journal Mandiri: Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review
Muhammad Ardi
Institut Agama Islam Negeri Bone
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN Muhammad Ardi; Mutiyah Mahdin
Islamic Economic and Business Journal Vol 2, No 1 (2020)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.066 KB) | DOI: 10.30863/iebjournal.v2i1.2996

Abstract

Penelitian ini secara spesifik akan mengkonfirmasi dan menguji pengaruh kualitas pelayanan terhadap loyalitas pelanggan. Penelitian ini bertujuan untuk mengetahui (1) kualitas pelayanan asuransi terhadap loyalitas pelanggan pada produk asuransi mitra mabrur (2) pengaruh kualitas pelayanan terhadap loyalitas pelanggan tersebut.Berdasarkan pada tujuan penelitian tersebut di atas, maka desain penelitian yang digunakan dalam penelitian ini adalah konfrimatori dengan pendekatan kuantitatif. Dengan dukungan teori sebagai landasan dalam mengajukan hipotesis yang didukung dengan metode angket, observasi, dan dokumentasi dalam mengumpulkan data-data yang diperlukan. Data-data yang telah terkumpul kemudian dianalisa dengan menggunakan alat regresi. Analisis regresi digunakan untuk mengetahui ada atau tidaknya pengaruh kualitas pelayanan terhadap loyalitas pelanggan.Hasil analisis regresi menemukan bahwa secara simultan semua dimensi kualitas pelayanan tersebut tidak berpengaruh signifikan terhadap loyalitas pelanggan sedangkan secara parsial hanya ada satu dimensi kualitas pelayanan yang signifikan yaitu (1) fasilias (0,0010,1) sedangkan empat dimensi lainnya tidak singnifikan yaitu (1) keandalan (-0,0790,1), (2) daya tanggap (0,8280,1), (3) kepastian (0,7960,1) dan (4) Empati (0,7450,1)This research specifically will confirm and test the effect of service quality on customer loyalty. This study aims to determine (1) the quality of insurance services to customer loyalty in Mabrur partner insurance products (2) the effect of service quality on customer loyalty.Based on the research objectives mentioned above, the research design used in this study is confirmatory with a quantitative approach. With the support of theory as a basis for proposing hypotheses that are supported by the questionnaire, observation, and documentation methods in gathering the necessary data. The data that has been collected is then analyzed using a regression tool. Regression analysis is used to determine whether there is an effect of service quality on customer loyalty.The results of the regression analysis found that simultaneously all of the dimensions of service quality did not significantly influence customer loyalty while partially there was only a significant dimension of service quality namely () facility (0.001 0.1) while the other four dimensions were not significant, namely (1) reliability (-0,079 0,1), (2) responsiveness (0,828 0,1), (3) certainty (0,796 0,1) and (4) Empathy (0,745 0,1)
ANALISA KESEHATAN BANK Muhammad Ardi; Mutiyah Mahdin
Jurnal Akuntansi dan Keuangan Syariah (Jurnal Akunsyah) Vol 1, No 2 (2021): Vol. 1 No. 2 Desember 2021
Publisher : Program Studi Akuntansi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/akunsyah.v1i2.3027

Abstract

This paper aims to determine the  bank financial statements in terms of bank liquidity which is one of the most important media for assessing the economic condition of banks regarding the cash position of a bank and the ability of banks to meet short-term needs (debt) on time.The method used in this article is descriptive method with  library research, such as  several sources of books, figures and  formulas. Liquidity management is one of the most important functions carried out by banking institutions. An efficient management needs instruments and financial market  both short term and long term whether  conventional and sharia banking with the CAMEL approach. It is easy to identify the bank if the bank condition reaches a ratio scale healthy (19%-0%) with predicate 81-100, moderate (24%-19,1%) with predicate 66-81, less healthy (49%- 34.1%) with predicate 51-66 and unhealthy (100%-49%) with predicate 0-51. 
Pengaruh Layanan Pembayaran Via Mobile Banking di E-Commerce terhadap Minat Beli Masyarakat Kec. Awangapone Yuyun Harianti; Andi Patimbangi; Muhammad Ardi
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2141

Abstract

Lebih banyak orang yang suka berbelanja online karena kemudahan menggunakan mobile banking dan e-commerce kala ini. Memiliki tujuan untuk memahami pengaruh layanan pembayaran via mobile banking di e-commerce terhadap minat beli masyarakat. Populasi  masyarakat kec. Awangpone, sampel diambil 100 orang responden serta teknik random sampling. Perangkat IBM SPSS Statistic 25 dimanfaatkan dalam analisis data. Temuan yang diperoleh membuktikan (1) mobile banking memiliki dampak berarti  terhadap minat beli masyarakat. Kec. Awangpone merupakan objek kajian ini. Mobile banking. Diperoleh nilai thitung 8,675 lebih besar dari ttabel 1,660, sehingga thitung > ttabel. Selain itu, nilai signifikansi yang diperoleh lebih kecil dari 0,05 (0,00 < 0,05). Dengan demikian, H0 ditolak dan H1 diterima. Karena variabel mobile banking bepengaruh signifikan terhadap minat beli. R2 0,434 atau 43,4%, disimpulkan penelitian ini dapat menggambarkan sebesar 43,4% ide yang terjadi pada variabel dependen. Variabel independen yang digunakan memberikan pengaruh signifikan terhadap variabel dependen 43,4%. Karena nilai koefisien determinasi (R2) masih jauh dari angka 1, hubungan variabel bebas dan variabel terikat berpengaruh sedang.
Implementation of Good Corporate Governance (GCG) in the Financial Management of Bumdes in Karella Village, Mare Subdistrict Asnatang; Ida Farida; Muhammad Ardi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 5 No. 1 (2025): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v5i1.2405

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan Good Corporate Governance (GCG) dalam pengelolaan keuangan Badan Usaha Milik Desa (BUMDes) di Desa Karella Kecamatan Mare. GCG diharapkan dapat meningkatkan transparansi, akuntabilitas, dan efektivitas dalam pengelolaan keuangan BUMDes yang pada akhirnya dapat memperkuat perekonomian desa dan meningkatkan kesejahteraan masyarakat. Penelitian ini mengidentifikasi berbagai prinsip GCG yang diterapkan, seperti keterbukaan informasi, tanggung jawab manajemen. Metode yang digunakan dalam penelitian ini adalah studi kasus dengan pendekatan kualitatif, melalui wawancara dengan pengelola BUMDes, dan masyarakat setempat. Hasil penelitian ini menunjukkan bahwa meskipun sistem simpan pinjam pada BUMDes telah memberikan manfaat bagi masyarakat berupa kemudahan akses pinjaman, namun masih terdapat beberapa tantangan dalam hal manajemen risiko, pengawasan, dan tingkat pemahaman masyarakat terhadap produk keuangan yang ditawarkan. Selain itu, meskipun tingkat partisipasi masyarakat cukup tinggi, namun beberapa kendala terkait keterbatasan modal dan rendahnya tingkat pengembalian pinjaman masih menjadi kendala dalam pengelolaan keuangan BUMDes. Penelitian ini menyimpulkan bahwa penerapan GCG pada BUMDes Karella dapat menjadi model yang efektif dalam meningkatkan kinerja keuangan BUMDes, namun memerlukan perbaikan berkelanjutan dalam hal sistem pelatihan dan pengawasan.
Analisis Penerapan Metode Full Costing Dalam Penentuan Harga Jual Produk Pada Asyirah Snack: Perspektif Syariah Fitriani Fitriani; Abd Rasyid R; Muhammad Ardi
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1532

Abstract

Penelitian ini menganalisis bagaimana penerapan metode full costing  dalam penentuan harga jual produk pada Asyirah Snack berdasarkan perspektif syariah. Permasalahan utama yaitu Asyirah Snack belum sepenuhnya menggunakan metode full costing dalam menentukan harga jual produknya sehingga dapat mempengaruhi keuntungan yang didapatkan. Minimnya studi mengenai penggunaan metode full costing berdasarkan prinsip syariah terutama pada usaha makanan ringan. Dengan menggunakan mix method, kualitatif untuk mengkaji penentuan harga jual produk pada Asyirah Snack menggunakan metode full costing serta kaitannya dengan perspektif syariah dan Pendekatan kuantitatif untuk menghitung HPP dan harga jual dengan metode full costing. Data yang diperoleh melalui wawancara, dokumentasi dan observasi di Asyirah Snack, Desa Polewali Kecamatan Sibulue Kabupaten Bone. Dari hasil penelitian menunjukkan bahwa Asyirah Snack menggunakan metode Cost Plus Pricing Parsial yang mempertimbangkan biaya bahan baku dan biaya overhead variabel tanpa biaya overhead tetap, sehingga terjadi adanya perbedaan harga jual aktual Rp50.000 dengan full costing menggunakan Cost Plus Pricing Method Rp62.870. Sedangkan dengan Mark Up Pricing Method, harga jual sebenarnya hampir sama jika harga jual dibulatkan yaitu dari Rp49.992 menjadi Rp50.000. Asyirah Snack ini telah menetapkan harga jual dan margin keuntungan secara jujur dan adil yang sesuai dengan perspektif syariah.   This study analyzes how the full costing method is applied in determining product selling prices at Asyirah Snack based on a Sharia perspective. The main problem is that Asyirah Snack has not fully implemented the full costing method in setting its product prices, which may affect the profit earned. There is a lack of studies on the use of the full costing method based on Sharia principles, particularly in the snack food business. Using a mixed-method approach, this study employs a qualitative method to examine product pricing at Asyirah Snack using the full costing method and its relation to the Sharia perspective, and a quantitative approach to calculate the cost of goods sold (COGS) and selling prices using the full costing method. Data were obtained through interviews, documentation, and observation at Asyirah Snack, Polewali Village, Sibulue District, Bone Regency. The results show that Asyirah Snack uses a partial cost-plus pricing method that only considers raw material costs and variable overhead costs, excluding fixed overhead costs. This leads to a difference between the actual selling price of IDR 50,000 and the price calculated using the full costing method with the cost-plus pricing approach, which is IDR 62,870. Meanwhile, using the mark-up pricing method, the actual selling price is nearly the same when rounded, from IDR 49,992 to IDR 50,000. Asyirah Snack has set its selling prices and profit margins honestly and fairly in accordance with the Sharia perspective.
Analisis Kualitas Produk Tahu dalam Perspektif Itqān dan Standar Halalan Thayyib (Studi Kasus pada Pabrik Tahu di Kecamatan Tanete Riattang Barat) Eva Sri Yulianingsi; Aksi Hamzah; Muhammad Ardi
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.6876

Abstract

This study examines the quality of tofu products in Tanete Riattang Barat District from the perspective of the principle of itqān (work professionalism in Islam) and the standards of halalan thayyiban. The objectives of the study are: (1) to analyze the tofu production process from the perspective of itqān; (2) to examine the implementation of halalan thayyiban standards in the production process; and (3) to identify the challenges and obstacles faced by tofu factories. The study uses a descriptive qualitative approach with data collection techniques including in-depth interviews, observations, and documentation. The informants consist of the owners and workers of the tofu factories. Data analysis refers to the Miles and Huberman model through the stages of data reduction, data presentation, and drawing conclusions and verification. The results show that the application of the itqān principle has been carried out fairly well, reflected in diligent work, meticulous production processes, efficient division of labor, and the moral awareness of business actors. The implementation of halalan thayyiba standards
Adopsi Fashion Halal Pada Wanita Sosialita : Teori Planned Behaviour Muhammad Ardi; Srigandawati Srigandawati; Mutiyah Mahdin; Haslindah Haslindah
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i1.6853

Abstract

This study analyzes the influence of religiosity, attitudes and subjective norms on Halal Fashion Adoption through the mediation of intention. This research is a correlational survey research with the support of questionnaire data from 200 respondents from Socialite Females in Bone. Data analysis and hypothesis testing were carried out through structural equation modeling. This test was carried out through three testing stages, namely: EFA test which was analyzed using the SPSS software application, CFA test and SEM (Structural Equation Modeling) test using the LISREL version 8.70 statistical application. The results show that socialite females in Bone districs rejects the Planned Behavior Theory and must be supported by other theories. The use of halal fashion is only influenced by Subjective Norms and intentions are influenced by the behavior of adopting halal fashion. However, there is also the potential for religiosity and attitudes to influence this behavior. It was found that socialite females in using halal fashion only followed what was trending.
MEASURING MUSLIM DECISIONS TO PURCHASE HALAL CERTIFIED PRODUCTS USING PLANNED BEHAVIOR THEORY Muhammad Ardi; Mutiyah Mahdin; Srigandawati; Farhan Aditya; Dedi Kurniawan
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.8601

Abstract

This research modifies the theory of planned behavior in Muslim decision making in purchasing halal certified products among madrasah teachers and is the first research that is used as the object of research, namely madrasah teachers. The assumptions offered are: (1) attitudes, subjective norms, behavioral control and purchase intentions influence the decisions of madrasah teachers in Bone district buying halal certified products, (2) Finding out the magnitude of the direct and indirect influence on Muslims' decisions to buy halal certified food with the theory of planned behavior on madrasah teachers.  In achieving this goal, an inductive approach was used with a quantitative method in collecting data using a closed questionnaire technique via Google Form which was constructed using variables adopted from the theory of planned behavior by taking samples randomly from North Bone, city and South Bone areas which have schools. madrasa. The sample size criteria were adjusted to the analysis of the variance-based Structural Equation Modeling (SEM) approach with the partial Least Square (PLS) method. The required data is collected using observation methods, distributing questionnaires and documentation. The data that has been collected is analyzed quantitatively and the data that has been obtained through observation is expressed based on narrative. The research results show that the findings of this research show three things. First, attitude has no influence on the decision to buy halal-certified food, only Subjective norm and behavioral control variables have a direct influence on a person's decision to use halal products, especially among madrasah teachers in Bone Regency. Second, lack of literacy regarding purchasing decisions. Third, all variables when constructed through moderating variables to see the indirect influence have no influence on purchasing decisions.
Co-Authors Abd Rasyid R Aksi Hamzah Andi Patimbangi Asnatang Dedi Kurniawan Dedy Kurniawan Eva Sri Yulianingsi Farhan Aditya Fitriani Fitriani Haslindah Haslindah Ida Farida Mutiyah Mahdin Mutiyah Mahdin Mutiyah Mahdin Rahma Hidayati Darwis Srigandawati Srigandawati Srigandawati Yuyun Harianti