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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) EKONOMIKA45 Journal Transformation of Mandalika SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Green Economics: International Journal of Islamic and Economic Education
Ahmad Abdul Mutalib
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Transformasi Brand Loyalty Pasca Merger (Studi kasus Bank Syariah Indonesia) Miftahul Khairah; Ahmad Abdul Mutalib; Hasni
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 6 No. 2 (2025): Februari
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v6i2.4338

Abstract

Transformasi brand loyalty merupakan salah satu tantangan yang dihadapi perusahaan setelah proses merger, termasuk pada Bank Syariah Indonesia (BSI). Penelitian ini bertujuan untuk menganalisis perubahan loyalitas merek (brand loyalty) pada nasabah Bank Syariah Indonesia pasca merger yang menggabungkan tiga bank syariah nasional, yaitu Bank Syariah Mandiri, BNI Syariah, dan BRI Syariah. Metode penelitian ini menggunakan pendekatan kualitatif dengan studi kasus di Bank Syariah Indonesia. Data dikumpulkan melalui wawancara mendalam dengan nasabah, observasi, serta analisis dokumen terkait strategi pemasaran BSI. Hasil penelitian menunjukkan bahwa merger mempengaruhi persepsi nasabah terhadap identitas merek, kualitas layanan, dan kepuasan yang secara langsung berdampak pada tingkat loyalitas nasabah. Temuan utama penelitian ini adalah 1) Adanya pergeseran loyalitas merek yang dipengaruhi oleh adaptasi nasabah terhadap perubahan sistem layanan, komunikasi merek, dan implementasi nilai-nilai syariah yang konsisten. 2) Strategi pemasaran yang berbasis edukasi nilai syariah, integrasi layanan digital, dan komunikasi personal terbukti efektif dalam mempertahankan dan meningkatkan loyalitas nasabah pasca merger. Penelitian ini memberikan rekomendasi kepada Bank Syariah Indonesia untuk terus meningkatkan pendekatan customer-centric serta memperkuat citra merek syariah guna membangun hubungan jangka panjang dengan nasabah
Analysis of The Impact of Financial Statements Based on PSAK 101 In Maintaining Business Stability Aisyah; Ahmad Abdul Mutalib; Jumarni
Jipmor: Jurnal Ilmu Pendidikan Dan Humaniora Vol 3 No 1 (2025): June
Publisher : Institut Pendidikan Alfatah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jipmor.v3i1.38

Abstract

This research analyzes the impact of financial reporting based on PSAK 101 on business stability at Karya Ilmu Book Business. PSAK 101 is an accounting standard for sharia entities emphasizing transparency and accuracy in financial statements. Using qualitative methods with a case study approach, data was collected through observation, interviews, and documentation. Results indicate that PSAK 101 has not been fully implemented, with financial statements still prepared manually and not structured according to standards. This condition leads to a lack of transparency in financial management that can affect business stability, especially in facing competition and strategic decision-making. The research emphasizes the importance of implementing PSAK 101 to improve operational efficiency and stability of MSMEs. The research findings are expected to serve as a reference for business actors in improving financial recording systems and for policymakers in supporting sharia accounting regulations for MSMEs.
Implementasi Akuntansi Zakat Profesi pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Bone Nur Waqiatul Qadri; Ahmad Abdul Mutalib; Fitriani
SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah Vol 7 No 1 (2025): SAUJANA : Jurnal Perbankan Syariah dan Ekonomi Syariah
Publisher : STEI Kanjeng Sepuh Gresik Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59636/saujana.v7i1.316

Abstract

Penelitian ini bertujuan untuk mengkaji implementasi akuntansi zakat profesi di BAZNAS Kabupaten Bone serta kesesuaiannya dengan PSAK 109. Metode yang digunakan adalah kualitatif dengan pendekatan studi lapangan melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan dan pelaporan zakat profesi telah dilakukan secara digital melalui aplikasi SIMBA dan sesuai prinsip syariah serta PSAK 109. Zakat profesi dihitung berdasarkan pendapatan bersih sebesar 2,5% dan mayoritas berasal dari ASN. Dana disalurkan melalui program strategis seperti Bone Cerdas, Bone Sehat, dan Bone Makmur. Laporan keuangan disusun lengkap dan diaudit independen dengan opini wajar tanpa pengecualian. Temuan ini menunjukkan pengelolaan zakat yang akuntabel dan transparan, serta dapat menjadi model penguatan tata kelola zakat profesi di daerah lain.
Analisis Strategi Pengelolaan Keuangan Mesjid Dalam Meningkatkan Kepercayaan Donatur Mesjid Al-Markaz Al-Ma’arif Kab. Bone Asmaul Husna; Ahmad Abdul Mutalib; Abd Rasyid R
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3718-3725

Abstract

This research aims to analyze the financial management strategies of the Al-Markaz Al-Ma'arif Mosque in Bone Regency in enhancing donor trust. With the significant growth of mosques and the Muslim community in Indonesia, financial management of mosques has become crucial to ensure transparency, accountability, and efficiency in the use of funds. This study employs a qualitative method with a field approach, involving interviews and observations of mosque administrators and donors. The findings indicate that the financial management of the mosque is carried out through several funding sources, including donation boxes, voluntary contributions (infak), and productive businesses managed by the mosque administrators. The strategies implemented include managing finances based on the principles of trust, transparency in financial reporting, accountability in fund usage, efficiency and effectiveness, fairness, and compliance with Sharia law. This research finds that donor trust can be enhanced through good management and effective communication between administrators and donors. Additionally, challenges faced in financial management, such as a lack of understanding of accounting among administrators, were also identified. Therefore, this study recommends strategic steps to improve the financial management of the mosque to better empower the community and increase donor trust.
Analisis Penerapan Pencatatan Akuntansi Melalui Pendekatan Accrual Basic Ditinjau Dari Perspektif Akuntansi Syariah (Studi Kasus Pada Toko Tura Tas Pasar Sentral Palakka Kab. Bone) Alviana; Ahmad Abdul Mutalib; Fitriani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3650-3658

Abstract

This study aims to analyze the implementation of accrual basic accounting records at the Tura Tas Store in Palakka Central Market, Bone Regency, and to review its compliance with sharia accounting principles. Good financial records not only provide a clear picture of financial conditions, but also function as a strategic decision-making tool in running a business. This study uses a qualitative method with a field approach, involving interviews and observations of the owner and employees of the Tura Tas Store. The results of the study indicate that the Tura Tas Store has not fully implemented accrual basic records because the financial records carried out only include income, expenses, and receivables. However, these records are still done manually. In accrual basic accounting, recording receivables is an important thing that reflects that income has been obtained even though cash has not been received, and is recognized as an asset. In addition, the Tura Tas Store has not fully implemented sharia accounting principles.
Pengaruh Live Streaming dan Diskon terhadap Perilaku Impulsif Konsumen Muslim pada Pengguna Tiktok Shop di Kabupaten Bone Risda Alimuddin; Ahmad Abdul Mutalib; Muh. Hasbi Ash. Shiddiq
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4527

Abstract

This study analyzes the effect of live streaming and discounts on impulsive behavior of Muslim consumers on TikTok Shop users in Bone Regency. The purpose of this study was to test whether live streaming and discounts affect impulsive behavior of Muslim consumers on TikTok Shop users in Bone Regency. The study used a quantitative method with data collection techniques through questionnaires. The results showed that there was a significant influence between live streaming on impulsive behavior of Muslim consumers on TikTok Shop users in Bone Regency. This is indicated by a p-value of 0.009 <0.05 or a t-statistic of 6.900> 1.661. There is a significant influence between discounts on impulsive behavior of Muslim consumers on TikTok Shop users in Bone Regency. This is indicated by a p-value of 0.000 <0.05 or a t-statistic of 2.616> 1.661. The Big Influence of Live Streaming and Discounts on Impulsive Behavior of Muslim Consumers on TikTok Shop Users in Bone Regency with an R Square value of 0.915, this means that 91.5% of the variation or change in impulsive behavior of Muslim consumers is influenced by live streaming and discounts, while the remaining 8.5% is explained by other causes.
The Strategy of Mosques as a Medium for Economic Empowerment of the Muslim Community in Watampone City Rosmini Rosmini; Arifin Sahaka; Ahmad Abdul Mutalib
Green Economics: International Journal of Islamic and Economic Education Vol. 2 No. 4 (2025): Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v2i4.344

Abstract

This study examines and analyzes the strategies of mosques as a medium for empowering the community's economy in the city of Watampone. The main focus of the research is to identify the types of strategies implemented by mosques, the challenges faced in carrying out economic programs, and to formulate effective strategies for improving community welfare based on mosque-centered initiatives.The research method used is qualitative descriptive, with data collected through interviews, observations, and documentation of four main mosques in Watampone City: Masjid Agung al-Malkaz al-Ma’arif, Masjid Nurul Hamirah, Masjid Tua Al-Mujahidin, and Masjid Songko’ Recca. The findings reveal that mosques in Watampone have implemented two strategic approaches to economic empowerment: offline (physical) and online (digital). (1) Offline strategies are carried out through the utilization of physical assets such as hall rentals, the establishment of business units, and the organization of social and educational activities.(2) Online strategies are still limited to the use of QRIS for donations and da'wah media, and have not yet extended to digital economic empowerment such as sharia-based marketplaces or online training platforms. In practice, mosques utilize several Islamic economic contracts, including ijarah, muḍarabah, and wakalah. The implementation of these empowerment programs faces several internal and external challenges. This study formulates six effective strategies to address these challenges. These findings are expected to serve as strategic recommendations for mosque administrators, government institutions, and the broader community in enhancing the role of mosques as centers of community economic empowerment.
Co-Authors Abd Rasyid R Aisyah Alviana Arifin Sahaka Asmaul Husna Fitriani Hasni Jumarni Miftahul Khairah Muh. Hasbi Ash. Shiddiq Nur Waqiatul Qadri Risda Alimuddin Rosmini Rosmini