Article Per Year (5 Year)
p-Index From 2020 - 2025
1.325
P-Index
This Author published in this journals
All Journal Global Review of Islamic Economics and Business Al Tijarah JEM: JURNAL EKONOMI DAN MANAJEMEN Tasharruf: Journal Economics and Business of Islam ESENSIA: Jurnal Ilmu-Ilmu Ushuluddin Abadi: Jurnal Ahmad Dahlan Mengabdi Indo-Fintech Intellectuals: Journal of Economics and Business Islamic Business and Management Journal (IBMJ) Sasambo: Jurnal Abdimas (Journal of Community Service)
M. Kurnia Rahman Abadi
Department Of Management, Faculty Of Economics And Management, University Of Darussalam Gontor, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
Accounting Treatment for Unrestricted Investment Deposits and its Implication to Islamic Financial Institution M. Ghafur Wibowo; Joko Setyono; Kurnia Rahman Abadi
Global Review of Islamic Economics and Business Vol 1, No 2 (2013)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.98 KB) | DOI: 10.14421/grieb.2013.012-03

Abstract

The objective of this paper is to analyze the accounting treatment for mudharabah especially for account unrestricted investment (mudharabah mutlaqoh) in practical side which has been appling in the current Islamic banking system. This paper also concerns on the impliaction of different accounting treatment to the islamic financial institution. This study finds that there two different accounting treatment for Unrestricted Mudharabah currently practised by Islamic banking, namely as liability and as different account between equity and liability. The two differents of accounting treatment for mudharabah investment account (UIAHS) will have some implication to Islamic banking, namely: Profit distribution, Capital Adequacy Ratio (CAR), Risk management and Capital structure. Based on IFSB Capital Adequacy Standard, in accounting treatment AAOFI standard, since the mudharabah Investment account has portion between liability and equity, thus the alpha maybe equal to 0.5. However, in case of Malaysia which is more based on IFRS which is treated this account as a liability, alpha is close to one (1). The different CAR also will have implication on the risk management that should be conducted by Islamic bank. Capital structure policy is another aspect that will be influenced by the different of accounting treatment of UIAHS. Hence, the accounting treatment of UIAHS on whether it will be treated as equity or liability will has direct effect on capital structure policy and some other aspect such as default risk, bankruptcy cost etc.
The Influence of Service Quality towards Customer Satisfaction on Garuda Airline of Yogyakarta International Airport on Pandemic covid-19 Adib Susilo; Muhammad Kurnia Rahman Abadi; Abdullah Sahroni; Mufti Afif
Al Tijarah Vol 8, No 1 (2022): June 2022
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v8i1.7374

Abstract

This research aimed to investigate the service quality provided by Garuda Indonesia Airlines at Jogjakarta international Airport on customer satisfaction. 200 questionnaire was deployed which return and able to analyze about 142 questionnaire. Multiple Regression analysis employed to analyze the relationship between service quality dimension (tangible, reliability, responsiveness, and assurance) and customer satisfaction. The result shows that simultaneously all independents variable has a positive impact on dependent variable. Meanwhile, partially tangible and reliability has positive significant influence on customer satisfaction while responsiveness and assurance is insignificant to customer satisfaction. The R2 shows that 0.487 means 48.7% of dependent variable was explained and influenced by independent variables while the rest of it about 51.3% was influenced by another variable that not included in this research.
Scientific Paradigm Towards World-Class University: Comparative Study on UIN Sunan Kalijaga Yogyakarta and UIN Maulana Malik Ibrahim Malang Sekar Ayu Aryani; Sunarsih Sunarsih; Kurnia Rahman Abadi
ESENSIA: Jurnal Ilmu-Ilmu Ushuluddin Vol. 18 No. 1 (2017)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/esensia.v18i1.1467

Abstract

The State Islamic University (UIN) Maulana Malik Ibrahim Malang’s scientific paradigm of Integration depicted in “the tree of knowledge”, describes the non-dichotomic scientific structure, placing the Qur’an and the Hadith as the source. With the support of a set of observations, experiments, and other scientific research procedures, the values of the Qur’an and Hadith are being articulated into scientific theories and concepts to be applied in the implementation of “Tri Dharma Perguruan Tinggi” (Three Pillars of Tertiary Education). While State Islamic University (UIN) Sunan Kalijaga has a scientific paradigm of the “Integration-Interconnection” which originated from the critical-philosophical study of the history of science, to be implemented in contemporary context. The formulation of the scientific paradigm is conceptualized in “the cobwebs of sciences” and applied in the academic policies and management in UIN Sunan Kalijaga. The scientific paradigm of UIN Maulana Malik Ibrahim Malang and UIN Sunan Kalijaga shares similarities in terms of non-dichotomous attitude towards science, either from the Islamic tradition, Western paradigm or other scientific traditions. The difference of both lies in the emphasis of paradigm formulation. While UIN Sunan Kalijaga emphasizes some aspects of integration, UIN Maliki puts the openness attitude of Islam to all kinds of science as the point of accentuation. With regard to the application of the scientific paradigm of UIN Maulana Malik Ibrahim Malang and UIN Sunan Kalijaga for the development of a world-class university, according to researchers, both are potential subject to the development toward world-class university. It is due to the openness nature both have for the development of sciences and to the higher possibility of public usage of both for community development.[Paradigma keilmuan Integrasi UIN Maulana Malik Ibrahim Malang yang digambarkan dalam bentuk Pohon Ilmu menggambarkan struktur keilmuan non dikhotomis dimana Alqur ’an dan Hadis sebagai sumbernya. Dengan bantuan observasi dan eksperimen serta serangkaian prosedur penelitian ilmiah lainnya, nilai-nilai Alqur ’an dan Hadis dikembangkan menjadi teori dan konsep ilmu pengetahuan untuk kemudian diterapkan dalam dalam pelaksanaan Tri Darma Perguruan Tinggi. Sementara UIN Sunan Kalijaga memiliki paradigma keilmuan “Integrasi-Interkoneksi” yang berangkat dari telaah kritis-filosofis terhadap sejarah ilmu kemudian didialektikakan dengan konteks kontemporer. Formulasi dari paradigma keilmuan tersebut dikonsepkan dengan “jaring laba-laba keilmuan” dan diaplikasikan dalam kebijakan akademik dan manajemen di UIN Sunan Kalijaga. Kedua, Paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga memiliki persamaan pada aspek sikap non-dikotomis terhadap ilmu pengetahuan baik yang bersumber dari tradisi Islam maupun dari Barat atau tradisi keilmuan lain.Perbedaan paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga terletak pada titik tekan formulasi paradigmanya. Jika UIN Sunan Kalijaga menekankan aspek integrasi, UIN Maliki Malang lebih pada sifat keterbukaan Islam terhadap segala jenis keilmuan. Ketiga, berkaitan dengan penerapan paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga bagi pengembangan world class university, menurut hemat peneliti kedua-duanya potensial untuk dikembangkan pada World Class University. Argumennya, karena keduanya punya sifat terbuka untuk pengembangan berbagai keilmuan dan dapat digunakan bagi pengembangan masyarakat secara lebih luas.]
REDETERMINING HALAL LIFESTYLE: A QURAN PERSPECTIVE Adib Susilo; Muhammad Kurnia Rahman Abadi; Setiawan Lahuri; Rizal Achmad
Tasharruf: Journal Economics and Business of Islam Vol 7, No 2 (2022): DECEMBER
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v7i2.2065

Abstract

This study aims to explore the verses in the Al-Qur'an which discuss the halal lifestyle which is the main resource for Muslims in everyday life. The method used in this study is a qualitative method with a library research approach which was carried out to explore the interpretation of the Qur'an about the halal lifestyle from the holy book, the Al-Qur'an. This study found that the halal lifestyle based on the perspective of the Qur'an can be continued in the aspect of consumption or lifestyle in choosing food, namely choosing between food, medicine, and products that are forbidden containing alcohol or pork, or choosing Food that is lawful in Islam, the food that is halal and?tayyib. It is the same also in the aspect of Muslim fashion, halal travel, and tourism, as well as in the fields of finance and charity. This research focuses on exploring the most common and familiar lifestyles practiced by the current generation. Further study of the details or even the digital lifestyle should be carried out by future research.
The Effect of Satisfaction and Motivation on Purchase Interest (Case Study: Madrasah Ibtidaiyah Tahfidz Al-Qur'an Al Furqon Ponorogo) Anant Adji; Muhammad Kurnia Rahman Abadi
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 2 No. 1 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.075 KB) | DOI: 10.54373/ifijeb.v2i1.28

Abstract

Satisfaction and motivation are thought to have an influence on consumer purchase interest, this is based on the concept that in order to attract customers, the approach to customers must be carried out properly in order to create a comfortable atmosphere for customers to shop. This study aims to determine the effect of satisfaction and motivation on the buying interest of students' guardians to send their children to Islamic Education Institutions at Madrasah Ibtidaiyah Tahfidz Al-Qur'an Al-Furqon Ponorogo. The efforts of data collection in this research by distributing questionnaires to a sample of 97 respondents from a total population of 147. The analysis used was validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, and hypothesis testing. The results showed that: satisfaction and motivation have a positive and significant effect on consumer purchase interest. Satisfaction (X1) has a positive and significant effect on consumer purchase interest. Meanwhile, motivation (X2) is also significant, has a positive effect on consumer purchase interest in Madrasah Ibtidaiyah MI Tahfidz Qur'an Al-Furqon Ponorogo education services.
Analysis of The Difference of Abnormal Return And Trading Volume Activity on The Announcement of The Merger Muhammad Kurnia Rahman Abadi; Marrotul - Fahrie
JEM Jurnal Ekonomi dan Manajemen Vol 7 No 2 (2021): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract This research is based on the announcement of the merger of Bank Syariah Indonesia, where the event is considered to have information content that is able to influence the decisions of investors in the capital market. The purpose of this study was to determine the difference of market reaction on the announcement of the merger of Bank Syariah Indonesia in companies listed in the Jakarta Islamic Index 70. The method used in this research is quantitative research with an event study approach, and dat analyzed uses a Wilcoxon Sign Rank Test. The results of these tests indicate that there is no difference in abnormal returns and there are differences in trading volume activity during the observation period before and after the merger. Keywords: Abnormal Return, Trading Volume Activity, Merger Announcement.
Pendampingan Program Keluarga Harapan (PKH) di Kecamatan Cikalon Wetan Desa Cipada Adib Susilo; Muhammad Kurnia Rahman Abadi; Iqbal Imari
Ahmad Dahlan Mengabdi Vol 2 No 2 (2023): ABADI : Jurnal Ahmad Dahlan Mengabdi Edisi September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/abadi.v2i2.96

Abstract

Program keluarga harapan (PKH) bertujuan untuk meningkatkan kualitas sumber daya manusia, namun sayangnya program tersebut di kecamatan Cikalong watan belum terlaksana sebagai mana mestinya khususnya di Desa Cipada. Oleh karena itu, tujuan dari pengabdian ini adalah untuk memberikan pendampingan terhadap PKH yang ada di desa Cipada Kecamatan Cikalong Wetan Kab. Bandung Barat agar, alur dan mekanisme penyalur PKH jelas dan tepat sasaran. Metode pengabdian yang digunakan adalah situasi yang berfokus pada pengamatan prosedur dan realisasi program keluarga harapan (PKH) di Desa Cipada Kecamatan Cikalong Wetan Kab. Bandung Barat. Hasil dari pengabdian ini bahwa pendampingan menawarkan model alur untuk penyaluran hingga pencarian dana PKH dari pemerintah kepada masyarakat. Kemudian, mekanisme penyaluran harus memperhatikan beberapa hal yaitu pemerintah setempat sebagai penyelengara kegiatan harus mempersiapkan mekanisme pendukung pendukung seperti rapat koordinasi baik tingkat nasional maupun tingkat daerah untuk validasi data. Kemudian, rekrutmen SDM sebagai binmas dan pengawas penyalur dana yang kompeten dan berkomitmen. Pelaksanaan bimbingan teknis serta, literasi ekonomi masyarakat. Selain itu, pemerintah perlu bekerjasama dengan lembaga nirlaba yang konsen terhadap pengembangan dan pembangunan masyarakat serta perguruan tinggi dalam meningkatkan literasi dan level pendidikan. Sehingga, dapat menaikkan level masyarakat dari kategori penerima bantuan menjadi mandiri.
THE EFFECT OF FINANCIAL PERFORMANCE AND ENVIRONMENTAL PERFORMANCE ON ISLAMIC SOCIAL REPORTING DISCLOSURES (Study of Mining Sector Companies Listed in List of Sharia Securities for the Period 2014-2018) Alif Prakasa; Kurnia Rahman Abadi
Islamic Business and Management Journal Vol. 2 No. 2 (2019): IBMJ | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/ibmj.v2i2.3162

Abstract

This research was conducted to examine the effect of independent variables namely financial performance usingindicators NetProfit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and environmental performance using the indicator of the Company Performance Rating Program (PROPER) on disclosure of the dependent variable namely Islamic social reporting (ISR) mining companies registered in the sharia securities list for the period 2014-2018. The population in this study amounted to 25 mining companies listed on the Islamic(Maulana,2019) securities list in the 2014-2018 period. The sampling technique used purposive sampling method and obtained as many as 10 mining companies with a total sample of 50 research data. This study uses secondary data, namely annual reports, financial reports and reports from the Ministry of Environment (KLH) regarding the Corporate Performance Rating Program (PROPER) of mining companies registered in the Sharia securities list for the period 2014-2018. The analysis technique used is using multiple regression analysis with Statistical Product Service Solution (SPSS) 25 program. The results showed that the positive effect on the financial performance disclosure Islamic Social Reporting (ISR) are not supported due to a lack of enterprise performance management in legitimating religion and government policies, through the award approach. Environmental performance has a positive effect on unconfirmed disclosure of the Islamic Social Reporting (ISR) due to the lack of government approaching education and labor training on the mining environment.
Financial Behaviour, Financial Self Efficacy and Intention to Invest in Cryptocurrency M. Kurnia Rahman Abadi; Hairul Azlan Bin Annuar
Al Tijarah Vol. 9 No. 2 (2023): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/at.v9i2.11186

Abstract

The Theory of Planned Behaviour is used in this study to investigate the investment intentions of young potential investors in Indonesia. As supplementary dimensions, financial self-efficacy, risk-taking proclivity, and inclination for innovation are offered. A questionnaire-based survey was utilised to collect responses from 276 potential investors, and AMOS and SPSS were used to identify correlations between the components. Financial self-efficacy appears to play a dual function in the association between personality characteristics and investment intention, according to the data. The study only looks at investing intentions, not actual investment behaviour or demographic characteristics. The findings might help financial service providers create "behavioural portfolios" based on their clients' personality attributes, fostering financial confidence in individuals. This research is one of the first efforts in the Indonesian cryptocurrency market to introduce financial self-efficacy as a dual construct within the TPB framework.
Implementasi Program Pesantren Ramadhan dalam Mengembangkan Karakter Islami Siswa di Sanggar Bimbingan Kampung Baru Malaysia Muhammad Kurnia Rahman Abadi; Wahyu Septrianto; Muhammad WIsnu Bilqisth; Luay Najmal Falah; Ryan Ayasi; Muhammad Ali Akbar
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i2.1850

Abstract

Pengabdian ini berfokus pada peranan penting dari kegiatan perantren Ramadhan dalam mengembangkan karakter Islami di kalangan peserta didik di sanggar bimbingan yang berlokasi di Kampung Baru, Kuala Lumpur. Penelitian ini bertujuan untuk mengeksplorasi efektivitas kegiatan perantren Ramadhan dalam membina karakter Islami pada peserta didik di sanggar tersebut. Metodologi yang digunakan adalah deskriptif, dengan pengumpulan data melalui observasi dan wawancara dengan peserta didik serta pengajar yang terlibat dalam perantren Ramadhan. Temuan dari studi ini menunjukkan bahwa kegiatan perantren Ramadhan memegang peranan vital dalam pembentukan karakter Islami peserta didik. Ini termasuk peningkatan pemahaman mengenai prinsip-prinsip Islam, pengembangan ketakwaan kepada Allah, dan penguatan nilai-nilai moral seperti kesabaran, keikhlasan, dan ukhuwah islamiyah. Implementation of the Ramadan Islamic Boarding School Program in Developing Students' Islamic Character at Kampung Baru Guidance Studio Malaysia This research focuses on the important role of perantren Ramadhan activities in developing Islamic character among learners in a guidance center located in Kampung Baru, Kuala Lumpur. This study aims to explore the effectiveness of perantren Ramadhan activities in fostering Islamic character in learners at the center. The methodology used is descriptive, with data collection through observation and interviews with learners and teachers involved in perantren Ramadhan. The findings of this study show that perantren Ramadhan activities play a vital role in the formation of learners' Islamic character. This includes increased understanding of Islamic principles, development of piety towards Allah, and strengthening moral values such as patience, sincerity, and collaboration.  
Co-Authors Abdullah Sahroni Alif Prakasa Anant Adji Hairul Azlan Bin Annuar Iqbal Imari Joko Setyono Luay Najmal Falah M. Ghafur Wibowo Marrotul - Fahrie Mufti Afif Muhammad Ali Akbar Muhammad WIsnu Bilqisth Rizal Achmad Ryan Ayasi Sekar Ayu Aryani Setiawan Bin Lahuri Sunarsih Sunarsih Susilo, Adib . Wahyu Septrianto