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All Journal Kinerja: Jurnal Ekonomi dan Manajemen JMM (Jurnal Masyarakat Mandiri) Jurnal Ilmiah Akuntansi Manajemen Dinasti International Journal of Management Science Didaktik : Jurnal Ilmiah PGSD STKIP Subang Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Ilmiah Al-Tsarwah Indonesian Journal of Cultural and Community Development Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bisnis Mahasiswa Milkiyah: Jurnal Hukum Ekonomi Syariah Journal of Artificial Intelligence and Digital Business Paradoks : Jurnal Ilmu Ekonomi Economos : Jurnal Ekonomi dan Bisnis Journal of Accounting, Management, Economics, and Business IIJSE International Journal of Economic Research and Financial Accounting IECON: International Economics and Business Conference Indonesian Journal of Innovation Multidisipliner Research Masterpiece Journal Society Service Insight Amnesty: Jurnal Riset Perpajakan
Muhammad Khaedar Sahib
Universitas Muhammadiyah Makassar, Sulawesi Selatan, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Application of the Ijarah Agreement in Al-Badar Syariah Hotel Room Rental in Makassar Risna Aulia; Muryani Arsal; Muhammad Khaedar Sahib
International Journal of Economic Research and Financial Accounting Vol 2 No 3 (2024): IJERFA APRIL 2024
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v2i3.95

Abstract

The aim of this research is a qualitative type of research with the aim of knowing the application and implementation of the ijarah (rental) contract at Al-Badar Hotel Syariah Makassar. The Ijarah contract is a rental contract entered into by both parties to the agreement between the mu'ajir (the person who rents) and the musta'jir (the person who rents) both parties benefit from the replacement of the rent. And also this research aims to determine the compatibility of the ijarah (lease) agreement with the DSN-MUI Fatwa regarding Ijarah. The method used in collecting data was obtained from interviews and documentation. The data sources used are primary data and secondary data. This type of research includes field research. The results of the research obtained are that the implementation of the ijarah contract for renting rooms at the Al-Badar Syariah Makassar hotel is carried out based on an agreement between both parties, namely between the hotel (receptionist) and the room renter by paying the rent to the hotel according to the price agreed upon by both parties. both parties. And the suitability of the ijarah agreement for renting Al-Badar Syariah Makassar hotel rooms is in accordance with the DSN-MUI Fatwa regarding ijarah with the fulfillment of the pillars and conditions of ijarah.
Pengaruh Persepsi Kemanfaatan, Persepsi Kemudahan, Dan Persepsi Kepercayaan Terhadap Minat Mahasiswa Akuntansi Unismuh Sebagai Pengguna E-Wallet Wahyuni; Sahib, Muhammad Khaedar; Asrini
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): November
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5298

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Persepsi Kemanfaatan, Persepsi Kemudahan dan Persepsi Kepercayaan terhadap Minat Mahasiswa Akuntansi Universitas Muhammadiyah Makassar Sebagai Pengguna E-Wallet. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif yang diperoleh dari kuisioner. Kuesioner yang dibagikan dan berhubungan dengan masalah yang diteliti. Pengumpulan data dalam penelitian ini menggunakan kuisioner. Kuesioner dibagikan kepada 69 mahasiswa akuntansi Angkatan 2020 Universitas Muhammadiyah Makassar. Sumber data yang digunakan adalah data primer. Instrument penelitian menggunakan skala likert. Data yang dikumpulkan diolah dengan metode analisis regresi liner berganda dengan bantuan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa: (1) Persepsi kemanfaatan berpengaruh positif dan signifikan terhadap sikap terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet. (2) persepsi kemudahan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet. (3) Persepsi kepercayaan berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi Universitas Muhammadiyah Makassar sebagai pengguna e-wallet.   This study aims to determine the influence of perception of expediency, perception of convenience, and perception of trust on the interest Muhammadiyah University of Makassar accounting students as e-wallet users. The type of data used in this study is quantitative data obtained from questionnaires. Questionnaires are distributed and relate to the problem under study. Data collection in this study used questionnaires. The questionnaire was distributed to 69 accounting students of the Class of 2020 of the University of Muhammadiyah Makassar. The data source used is primary data. The research instrument uses Likert scale. The collected data was processed by multiple liner regression analysis method with the help of SPSS version 25. The results of this study show that: (1) The perception of expediency has a positive and significant effect on attitudes towards the interest of Muhammadiyah University of Makassar accounting students as e-wallet users. (2) The perception of convenience has a positive and significant effect on the interest of Muhammadiyah University of Makassar accounting students as e-wallet users. (3) The perception of trust has a positive and significant effect on the interest of Muhammadiyah University of Makassar accounting students as e-wallet users.
Analisis Penerapan Prinsip Manajemen Keuangan Terhadap Laporan Keuangan Masjid Di Kabupaten Dompu Astuti, Astuti; Agusdiwana Suarni; Muhammad Khaedar Sahib
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 1 No. 3 (2023)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v1i3.703

Abstract

Salah satu aspek terpenting dalam menjaga kelangsungan hidup dan kemakmuran masjid adalah pengelolaan keuangan yang baik. Pasalnya, masjid juga membutuhkan dana bulanan yang tidak sedikit. Tujuan penelitian ini untuk mengetahui akuntanbilitas dan transparansi laporan keuangan Masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlas di Kabupaten Dompu. Adapun metode  penelitian bersifat kualitatif dengan jumlah informan 12 informan yang merupakan pengelola masjid dan jamaah masjid Raya Baiturahman dan Masjid Jami’ Al Ikhlasi. Data kualitatif yang berkaitan dengan subjek penelitian dikumpulkan melalui penyebaran kuesioner. Data primer dan sekunder merupakan sumber data yang digunakan dalam penelitian ini untuk pengumpulan data. Berdasarkan hasil penelitian didapatkan bahwa penerapan manajemen laporan keuangan Masjid Baiturahman dan Masjid Jami' Al Ikhlas di Kabupaten Dompu ternyata menggunakan teknik manual atau dasar. Masjid hanya menyimpan catatan keuangan saat uang masuk, uang keluar dan saldo terakhir. Kemudian, seminggu sekali, sebelum salat, mikrofon masjid digunakan untuk mengumumkan uang masuk, uang keluar, dan jumlah uang saldo terakhir. Selain itu, untuk laporan keuangan yang bersifat nonmanfaat, penelusuran terarah menunjukkan bahwa laporan keuangan perhimpunan nonmanfaat belum menyusun laporan keuangan sesuai dengan prinsip yang ada, khususnya PSAK No. 45 artinya pengurus masjid tidak mengetahui dan melakukan tidak memahami PSAK no. 45.
Assessing the Decision to Invest Mosque Funds in Bank: A Case Study of Mosque Financial Practices in Takalar Regency Nurlinda Agustin; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/5p7me667

Abstract

This study explores the factors influencing mosque management decisions regarding the placement of funds, considering options such as Islamic banks, conventional banks, or storage at the board's residence. The research emphasizes compliance with sharia principles and management efficiency as key decision-making criteria. A qualitative approach is employed using a case study methodology. Data collection techniques include in-depth interviews, direct observation, and analysis of mosque financial documents, with thematic analysis applied to interpret the findings. The results reveal that 50% of mosque funds are stored in the board's house, 35% in Islamic banks, and 15% in conventional banks. These findings highlight the significant reliance on informal storage methods, reflecting challenges such as limited access to financial institutions or concerns over administrative complexity. The study contributes to the development of more professional and transparent mosque financial management practices, which are crucial for enhancing public trust. Additionally, it offers a fresh perspective on mosque financial practices by focusing on fund placement in banking institutions, particularly within the Takalar region. The research addresses existing gaps in the study of mosque financial management and underscores the importance of aligning fund management with sharia principles while improving operational efficiency. Future studies could explore the impact of financial literacy among mosque boards and the role of regulatory frameworks in shaping fund placement decisions.
The Influence of Digital Financial Literacy on the Use of Non-Cash Payments in Makassar City: Gender as a Moderating Variable Fera Fahira; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/53kbh208

Abstract

This study examines the influence of digital financial literacy on the adoption of non-cash payments among residents of Makassar City, using gender as a moderating variable. A total of 103 respondents were surveyed through explanatory and quantitative research methodologies. The analysis reveals that digital financial literacy positively and significantly affects the adoption of non-cash payments. However, the moderating effect of gender on this relationship is not statistically significant, as indicated by a p-value greater than 0.05. This suggests that digital financial literacy has a universally positive impact on the adoption of non-cash payments, irrespective of gender. The findings underscore the critical role of digital financial literacy in promoting non-cash payment systems, highlighting that its benefits extend equally across all gender groups. This aligns with broader efforts to create inclusive financial ecosystems and emphasizes the importance of fostering digital financial skills at all levels of society. The study calls for targeted initiatives to improve digital financial literacy through education programs, workshops, and outreach efforts, ensuring equitable access to digital financial tools. Future research could explore additional moderating variables, such as age, income, or education level, to gain a deeper understanding of the factors influencing non-cash payment adoption in urban contexts like Makassar City.
The Influence of Financial Literacy and Financial Technology on Financial Inclusion Faculty of Islamic Religion Muhammadiyah University of Makassar Alfina Angraeni; Agusdiwana Suarni; Muhammad Khaedar Sahib
IECON: International Economics and Business Conference Vol. 2 No. 2 (2024): International Conference on Economics and Business (IECON-2)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/xm7bss10

Abstract

This study aims to analyze the effect of financial literacy and financial technology on financial inclusion of the Faculty of Islamic Studies, Muhammadiyah University of Makassar. Financial literacy includes financial knowledge, behavior and attitudes in managing finances, while financial technology refers to the use of technological innovation in financial services to improve effectiveness and efficiency. Financial inclusion, as a dependent variable, is defined as an individual's accessibility to formal financial services to improve financial well-being. The study used a quantitative approach with an associative descriptive method. The sample consisted of 77 students selected using the proportionate stratified random sampling technique. Data collection was carried out through a Likert-based questionnaire, which included indicators of financial literacy, financial technology, and financial inclusion. Data were analyzed using multiple regression tests to test the relationship between variables. The results of the study showed that the sig. value. For the effect of X1 on y is 0.169> 0.05 and the t value is 1.388 <t table 1.665, so it can be concluded that H0 is rejected, which means there is no significant effect of X1 on Y and the sig. value. The influence of X2 on y is 0.041 < 0.05 and the calculated t value is 2.079 > t table 1.665, so it can be concluded that H1 is accepted, which means there is a significant influence of X2 on Y.
The Effect of Service Quality and Taste on Customer Satisfaction at Bolu Cukke Hikmah Gattareng Village, Marioriwawo District, Soppeng Regency Sulfiani, Sulfiani; Asdi, Asdi; Sahib, Muhammad Khaedar
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4511

Abstract

This study aims to analyze the effect of service quality and taste on customer satisfaction at Bolu Cukke Hikmah in Gattareng Village, Soppeng Regency. The research method used is a quantitative approach with multiple linear regression analysis techniques. Data was collected through distributing questionnaires to 100 respondents selected by purposive sampling. The results showed that both service quality and taste have a positive and significant influence on customer satisfaction, both partially and simultaneously. The regression test shows that the service quality variable contributes 70.6% to customer satisfaction, while taste contributes 73.2%. Simultaneously, both variables have a significant effect on customer satisfaction, which indicates that the combination of good service and distinctive taste plays an important role in increasing customer loyalty. Based on these findings, it is recommended that business owners continue to improve service quality and maintain product flavors to maintain customer satisfaction and expand the market.
Analisis Kinerja Keuangan Sebelum dan Sesudah Merger pada PT Bank IBK Indonesia Tbk. Jihad, Nurul; Arsal, Muryani; Sahib, Muhammad Khaedar
Jurnal Bisnis Mahasiswa Vol 5 No 3 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.589

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan PT Bank IBK Indonesia, Tbk. sebelum dan sesudah merger. Metode yang digunakan adalah pendekatan kuantitatif dengan desain deskriptif. Data sekunder berupa laporan keuangan diperoleh dari publikasi Bursa Efek Indonesia. Teknik dokumentasi digunakan dalam pengumpulan data, sedangkan analisis dilakukan melalui uji deskriptif, Paired Sample T-test, dan Wilcoxon dengan bantuan SPSS versi 25. Hasil menunjukkan bahwa terdapat perbedaan signifikan pada Current Ratio dan Debt to Asset Ratio antara periode sebelum dan sesudah merger. Namun, tidak ditemukan perbedaan signifikan pada Net Profit Margin, Return on Asset, dan Return on Equity. Temuan ini menunjukkan bahwa merger belum berdampak signifikan terhadap peningkatan kinerja keuangan perusahaan. Implikasi hasil ini dapat menjadi bahan evaluasi bagi manajemen serta acuan bagi investor dalam menilai efektivitas strategi merger dalam konteks perbaikan kinerja keuangan.
The Implementation of PSAK (Financial Accounting Standard) 109 to Increase Transparency and Accountability Zakat Governance in BAZNAS Jeneponto Regency Mayasofa, Ira; Razak, Linda Arisanty; Sahib, Muhammad Khaedar
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/al-mal.v5i1.22192

Abstract

This research seeks to determine the accounting recording of zakat, infaq, and sadaqah at BAZNAS Jeneponto Regency in line with PSAK (Financial Accounting Standard) 109 when preparing financial statements, as well as to investigate the impact of PSAK 109 implementation to increase transparency and accountability at BAZNAS Jeneponto Regency. This research focuses on the National Amil Zakat Agency (BAZNAS) in Jeneponto Regency. This research employs descriptive qualitative methods. The data was gathered through interviews, observations, and documentation of BAZNAS Jeneponto Regency's financial statements for one semester (January 1 to  June 30, 2023). Based on the findings of this research, BAZNAS in Jeneponto Regency prepares its financial statements in line with the guidelines of the PSAK 109, as evidenced by the financial statements presented separately.Regarding transparency and accountability, BAZNAS Jeneponto Regency has prepared its financial statements in compliance with the guidelines of PSAK 109. However, BAZNAS Jeneponto Regency cannot be considered entirely transparent and accountable because of several factors, like the financial statement that has not been presented, namely the report on changes in managed assets. The financial reports cannot be accessed because they have not been audited for this period. Furthermore, the BAZNAS website was only created two months ago. 
Analisis Sistem Pengendalian Intern dalam Mengurangi Tunggakan Piutang Air pada Perumda Air Minum Tirta Eremerasa Kabupaten Bantaeng Ramadani, Sumira Putri; Muchriana Muchran; Muhammad Khaedar Sahib
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 4 (2025): Agustus - Oktober
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i4.1942

Abstract

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal yang diimplementasikan oleh PDAM Tirta Eremerasa Kabupaten Bantaeng dalam upaya mengurangi tunggakan piutang air. Pendekatan perusahaan dalam pengelolaan piutang menunjukkan implementasi yang komprehensif dari kelima komponen kerangka kerja COSO (Committee of Sponsoring Organizations of the Treadway Commission): Lingkungan Pengendalian, Penilaian Risiko, Aktivitas Pengendalian, Informasi dan Komunikasi, serta Aktivitas Pemantauan.Secara spesifik, perusahaan telah membangun Lingkungan Pengendalian yang kuat melalui struktur organisasi, pembagian tugas yang jelas, dan penegakan sanksi tegas, termasuk pemutusan hubungan kerja bagi pelanggaran integritas. Dalam Aktivitas Pengendalian, Perumda Tirta Eremerasa menerapkan kebijakan denda, sanksi pemutusan sambungan otomatis untuk tunggakan di atas tiga bulan, serta pemisahan fungsi akuntansi dan kas. Perusahaan juga menunjukkan Penilaian Risiko yang proaktif melalui analisis mendalam terhadap penyebab piutang sebelum penugasan penagihan. Aspek Informasi dan Komunikasi diperkuat secara signifikan melalui transformasi digital sejak 2019, termasuk penggunaan aplikasi MWaterSurprier untuk monitoring kinerja, sistem WhatsApp blasting sejak 2024 yang berhasil mengatasi 70% tunggakan akibat lupa, serta pembacaan meter air melalui aplikasi Android untuk meningkatkan akurasi data. Terakhir, Aktivitas Pemantauan dilakukan secara berkelanjutan melalui monitoring real-time kinerja penagih, pemantauan ekstra untuk penyambungan ilegal, dan audit tahunan oleh auditor independen serta BPKP.
Co-Authors Abbas, Akmal Hidayah Achdian Anggreny Bangsawan Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Aditya, Irsyak Agusdiwana Suarni Agusdiwana Suarni Alfarah Firdamayanti Alfina Angraeni Andi Anastasya Ayu Putri Andi Jam'an Andi Jaman Andi Ulfa Ardiah Ramadhani Faisal Ulfa Anggoro KR , M. Yusuf Alfian Rendra Anggoro KR Anriani . Arsal, Muryani Asdi, Asdi Asri Jaya Asrini Astuti - Astuti Astuti Azira, Ayani Dinasti Dela Angreni Desiyana Salsabillah Faisal, Rifdah Septiani Fera Fahira Firdamayanti, Alfarah Fitrah Fitrah, Fitrah Jam'an, Andi Jihad, Nurul Lince Bulutobing Mayasofa, Ira Miftha Farild Mira Mira Mira Mira Muchriana Muchran Muhaimin Muhaimin Muhammad Adil Muhammad Adil Muhammad Adil, Muhammad Muhammad Idrus Mukminatim Muryani Arsal Nabir, Abd. Muhaemin Natsaha Mazna Ramli Nilawati Nilawati Nurhikmah Nurhikmah Nurhikmah Nurhikmah Nurlinda Agustin Nurul Kurnia Pangesti, Mitami Gali Putri Handayani Bachtiar Qanita Mokodompis Qanita Mokodompis Qanita Mokodompis, Qanita Mokodompis Ramadani, Sumira Putri Ramly Razak, Linda Arisanty Risna Aulia Rustam, Andi Rustan, Fajar Eko Purnomo Ryketeng, Masdar Sirajuddin Suarni, Agusdiwana Sulfiani, Sulfiani Tahir, Ayani Dinasti Azira Ts. Shafinar Binti Ismail WAHYUNI Widiya Novitasari Wulansari, Andi Mifta Putri