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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IJIBE (International Journal of Islamic Business Ethics) Riset Akuntansi dan Keuangan Indonesia Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Economics and Digital Business Review Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an J-ESA (Jurnal Ekonomi Syariah) Islamic Accounting and Finance Review Islamic Economic and Business Journal Innovative: Journal Of Social Science Research Business and Investment Review Income Journal: Accounting, Management and Economic Research Socius: Social Sciences Research Journal JSE: Jurnal Sharia Economica IIJSE El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Islamic Financial And Accounting Review Indonesian Journal of Accounting and Governance Journal of Business and Information System
Saiful Muchlis, Saiful
Program Doktor Ilmu Ekonomi Universitas Sebelas Maret Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pilar Ekonomi Islami: Rekonstruksi Aktivitas Ekonomi Berdasarkan Al-Qur’an dan Hadis Aisyah, Aisyah; Risma, Risma; Muchlis, Saiful; Parmitasari, Rika Dwi Ayu
Hamalatul Qur'an : Jurnal Ilmu Ilmu Alqur'an Vol. 6 No. 2 (2025): December 2025
Publisher : Pondok Pesantren Hamalatul Qur'an Jogoroto Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/hq.v6i2.590

Abstract

This study aims to explore the Islamic legal foundations (shar‘i) of economic activities based on the Qur'an and the Hadith. Islam, as a comprehensive religion, governs all aspects of life, including economics, emphasizing spiritual values, ethics, and justice. Utilizing a qualitative approach through literature review, this research identifies core concepts of Islamic economics such as production, distribution, and consumption, all grounded in the principles of monotheism (tawhid), human responsibility as stewards (khalifah), and justice. The study further examines the application of key principles such as public interest (maslahah), mutual consent (ridha), blessing (barakah), and transparency in economic transactions, as well as prohibitions on usury (riba), uncertainty (gharar), gambling (maysir), hoarding (ihtikar), and trade of unlawful goods. The findings demonstrate that Islamic economic activity is not merely a worldly necessity but also a form of worship aimed at achieving. By adhering to these shar‘i principles, Islamic economics offers a just, sustainable, and welfare-oriented system for society as a whole.
The Effect of Sharia Financial Literacy and Risk Perception on the Intention to Use Shopee Paylater in Generation Z with Religiosity as a Moderating Variable (A Study on UIN Alauddin Makassar Students) Nurhidayah, Nurhidayah; Muchlis, Saiful; Bin Sapa, Nasrullah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7806

Abstract

This study aims to analyze the influence of Sharia financial literacy and risk perception on the intention to use Shopee PayLater among Generation Z students at UIN Alauddin Makassar, as well as to evaluate the role of religiosity as a moderating variable in this relationship. A quantitative approach using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method was employed. The sample consisted of 210 respondents, determined based on Hair’s conservative sample size approach. Data were collected through a questionnaire covering the variables of Sharia financial literacy, risk perception, intention to use, and religiosity. The results showed that Sharia financial literacy had no significant effect on the intention to use Shopee PayLater. In contrast, risk perception had a significant negative effect, indicating that the higher the risk perception, the lower the intention to use the service. The interaction between religiosity and Sharia financial literacy, as well as between religiosity and risk perception, did not show a significant moderating effect on the intention to use Shopee PayLater. Therefore, religiosity does not moderate the relationship between Sharia financial literacy or risk perception and the intention to use Shopee PayLater. This study provides theoretical contributions to the development and deeper understanding of Sharia financial literacy, risk perception, intention to use, and religiosity in the context of using PayLater-based digital financial services.
IMPLEMENTATION OF GREEN UNIVERSITY BASED ON RAHMATAN LIL ALAMIN IN REALIZING ENVIRONMENTAL MANAGEMENT ACCOUNTING Puspita, Silvia; Muchlis, Saiful; Jannah, Raodahtul
Islamic Financial And Accounting Review Vol 3 No 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14962

Abstract

This study aims to examine the implementation of a Green University based on the values of Rahmatan Lil Alamin in realizing Environmental Management Accounting at the State Islamic University (UIN) Alauddin Makassar. The research employs a qualitative phenomenological approach and is conducted at UIN Alauddin Makassar, located in Gowa Regency, South Sulawesi. Primary data were collected through in-depth interviews with key informants, including the head of the planning bureau, commitment-making officials, lecturers, and students, as well as through direct observation. Secondary data were obtained from documentation, literature studies, and internet searches. The findings show that UIN Alauddin Makassar has implemented the Green University concept through environmental education, energy and water conservation, and the development of environmentally conscious infrastructure (green architecture). The values of Rahmatan Lil Alamin serve as an ethical and spiritual foundation in fulfilling environmental responsibilities through the relationship with God (hablum minallah), with fellow humans (hablum minannas), and with nature (hablum minal alam). The implementation of environmental management accounting is reflected in the allocation of budgets for environmental maintenance, evaluation of environmental performance, and strategies for reducing ecological impact. The integration of Islamic values with sustainability principles creates a campus management system that is both ecologically responsible and spiritually grounded.
Peran Dewan Pengawas Syariah Dalam Penerapan Good Corporate Governance Dalam Pencegahan Fraund Financing di Bank Syariah Analia, Fitra; Abdullah, Muhammad Wahyuddin; Muchlis, Saiful
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.638

Abstract

The act of misrepresentation in a monetary establishment is something that can be a significant danger to the maintainability of an organization's business. As a result, it is critical that efforts to prevent fraud are made to lessen the impact on stakeholders and customers. One way to do this is by putting good corporate governance into place. This study aims to determine how the presence of a sharia-compliant supervisory board in an Islamic bank, one form of good corporate governance, reduces the financing of fraudulent activities. The method of conducting the literature review and the qualitative research approach were utilized, and secondary data were used as the type of data. The findings of this study indicate that an Islamic bank's maximum application of good corporate governance is thought to be capable of preventing the practice of fraud financing. This is especially true when the Islamic supervisory board is maximized in supervising the implemented operations that have met the sharia compliance aspect. The presence of a sharia supervisory board is not only a distinguishing feature between Islamic banks and conventional banks; it is also a representation of the implementation of GCG. If the existence of a sharia Keywords : sharia supervisory board, good corporate governance, fraund financing.
Analisis Implementasi Mudharabah dalam Lembaga Keuangan Syariah: Studi Kasus dan Implikasi Praktis Nurjannah, Nurjannah; Alisa, Nur Alisa; Atma Amir, A. M. Nur; Bulutoding, Lince; Muchlis, Saiful
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.12810

Abstract

Mudharabah merupakan salah satu akad bagi hasil yang diterapkan dalam lembaga keuangan syariah. Penelitian ini bertujuan untuk menganalisis implementasi mudharabah dalam lembaga keuangan syariah, dengan fokus pada tantangan dan masalah yang dihadapi dalam penerapan mudharabah di lembaga keuangan syariah. Penelitian ini termasuk penelitian kualitatif dengan library research dan pendekatan deskriptif, sumber data yang digunakan adalah sumber data sekunder dari jurnal, buku, dan sumber lainnya yang relevan. Hasil penelitian menunjukkan bahwa Dalam penerapannya masih terdapat bank syariah yang sejak awal tidak menjelaskan ketentuan keuntungan bagi hasilnya, sehingga nasabah tidak mengetahui presentasi keuntungan yang didapatkan, serta masih terdapat bank syariah yang membolehkan penarikan sebelum selesainya ketentuan proyek yang ada.
Islamic ethics intervention on dysfunctional audit behavior Muchlis, Saiful; Hasugian, Hotbin; Mais, Rimi Gusliana; Munir, Munir
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 5 No. 1 (2023): Journal of Business and Information System
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v5i1.178

Abstract

This study aims to determine the effect of locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour, as well as the influence of Islamic ethics, which moderates locus of control, organizational commitment, and turnover intention on dysfunctional audit behaviour of auditors who work in the Makassar inspectorate office. This research is a type of quantitative research. This study using attribution theory and attitude and behaviour theory. The population in this study were auditors who worked in the inspectorate office of the city of Makassar using the saturated sample method. The research data is primary data collected through a questionnaire survey. Data analysis used multiple linear regression analysis to determine the locus of control, organizational commitment, and turnover intention to the auditors' dysfunctional audit behaviour. The results showed that locus of control had a positive effect, the organizational commitment had a negative impact, and turnover intention did not affect dysfunctional audit behaviour. In addition, this study shows that Islamic ethics moderations organizational commitment to auditors 'dysfunctional audit behaviour and Islamic ethics cannot moderate locus of control and turnover intention on auditors' dysfunctional audit behaviour.
Peran Dewan Pengawas Syariah Dalam Penerapan Good Corporate Governance Dalam Pencegahan Fraund Financing di Bank Syariah Analia, Fitra; Abdullah, Muhammad Wahyuddin; Muchlis, Saiful
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 3 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i3.638

Abstract

The act of misrepresentation in a monetary establishment is something that can be a significant danger to the maintainability of an organization's business. As a result, it is critical that efforts to prevent fraud are made to lessen the impact on stakeholders and customers. One way to do this is by putting good corporate governance into place. This study aims to determine how the presence of a sharia-compliant supervisory board in an Islamic bank, one form of good corporate governance, reduces the financing of fraudulent activities. The method of conducting the literature review and the qualitative research approach were utilized, and secondary data were used as the type of data. The findings of this study indicate that an Islamic bank's maximum application of good corporate governance is thought to be capable of preventing the practice of fraud financing. This is especially true when the Islamic supervisory board is maximized in supervising the implemented operations that have met the sharia compliance aspect. The presence of a sharia supervisory board is not only a distinguishing feature between Islamic banks and conventional banks; it is also a representation of the implementation of GCG. If the existence of a sharia Keywords : sharia supervisory board, good corporate governance, fraund financing.
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP HARGA PENUTUPAN SAHAM MELALUI KEBIJAKAN DIVIDEN Muchlis, Saiful; Setijawan, Febriani
Indonesian Journal of Accounting and Governance Vol. 3 No. 2 (2019): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/6092kf76

Abstract

This study aims to determine the effect of accounting profit, operating cash flow and company size onstock prices through dividend policy on consumer goods industry companies on the Indonesia StockExchange. This research uses quantitative methods and the type of explanatory research with 2016-2018 observation years in 17 company samples. The results show (1) accounting profit and operatingcash flow have a positive and significant effect on dividend policy, while the size of the company hasno influence on dividend policy. (2) accounting profit and operating cash flow do not have an effect onthe closing prices, while the size of the company has a positive and significant effect on the closingprices. (3) dividend policy has a positive and significant effect on the closing prices. (4) there is noindirect effect of dividend policy in mediating accounting profit and operating cash flow on the closingprices, but there is an indirect effect of dividend policy in mediating company size on the closing prices.
Co-Authors Abdullah, Mochammad Fadhil Abdullah, Muhammad Wahyuddin Aisyah Aisyah Akram Ista Alisa, Nur Alisa Analia, Fitra Andi Wawo Anna Sutrisna S, Anna Anna Sutrisna Sukirman Atma Amir, A. M. Nur Bin Sapa, Nasrullah Cole, Nurwahyuni Dian Purnama Dinda Agus Putri, Dinda Fikra, Raosdatul Hafid, Eka Arlinda Hasbiuallah, Hasbiuallah Hasugian, Hotbin ibrahim, bukhari Irmadani, Irmadani Irmawati Irmawati Irwan Misbach Ismawati Jannah, Raodahtul Jannah, Raodahtul Odha Juardi, Sapril Sardi Layli, Jumbratul Lince Bulutoding M. Wahyuddin Abdullah, M. Wahyuddin Maulida, Rizky Muhammad Kahfi, Muhammad Munir Munir, Munir Mutmainnah, Andi Nabila, Sri Nurul Nurhidayah Nurhidayah Nurjannah Nurjannah Odha, RaodahtulJannah Parmitasari, Rika Dwi Ayu Pratama, Nur Abdi Puspita, Silvia Rahayu, Andi Rasti Utari Dwi Rimi Gusliana Mais Risma Risma, Risma RR. Ella Evrita Hestiandari Samirah , Samirah Setijawan, Febriani Siradjuddin, Siradjuddin Sukirman, Anna Sutrisna Utomo, Husain Soleh Wahab, Abd. Wahyuni, Idra Yunus, Ayu Ruqayyah