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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review SENTRALISASI BJRA (Bongaya Journal of Research in Accounting) Jurnal Akuntansi dan Keuangan Indonesia Journal of Islamic Business Management Studies (JIBMS)
Abdul Hamid Habbe, Abdul Hamid
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH ASSET SPESIFIK DAN KEPEMILIKAN ASING TERHADAP CORPORATE SUSTAINABILITY DENGAN MEDIASI CORPORATE GOVERNANCE TANGKE, PAULUS; HABBE, ABDUL HAMID
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.431 KB)

Abstract

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediation
ANALISIS PENENTUAN HARGA JUAL DAN MARGIN AKAD MURABAHAH PADA BMT AL-AMIN MAKASSAR Putra, Andi Manggala; Habbe, Abdul Hamid; Ashari, Muhammad
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.882 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Penelitian ini bertujuan untuk (1) mengetahui metode penentuan harga jual dan margin yang sesuai dengan syariah, (2) mengetahui metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar, dan (3) menguji apakah metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar telah patuh terhadap kesesuaian syariah. Objek penelitian dalam penelitian ini adalah BMT Al-Amin Makassar. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah analisis deskriptif komparatif. Kesimpulan penelitian ini adalah (1) penentuan harga jual dan margin akad murabahah yang syar?i adalah penentuan harga jual dan margin yang tidak melanggar nilai-nilai keadilan dan tidak eksploitatif, (2) penentuan margin akad murabahah BMT Al-Amin adalah dengan metode mark-up pricing dan dengan pertimbangan Direct/Indirect Competitors Market Rate (ICMR/DCMR) dengan rata-rata besaran margin 3%-4%/bulan, dan (3) penentuan harga jual dan margin akad murabahah BMT Al-Amin Makassar telah syar?i.
Investor Beliefs Revision In The Multiple Benchmark Accounting Information Praditha, Riza; Habbe, Abdul Hamid; Jao, Robert
SENTRALISASI Vol 9, No 2 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.271 KB) | DOI: 10.33506/sl.v9i2.886

Abstract

Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.
Analisis Penentuan Harga Jual dan Margin Akad Murabahah pada BMT Al-Amin Makassar Putra, Andi Manggala; Habbe, Abdul Hamid; Ashari, Muhammad
JRAK: Journal of Accounting Research and Computerized Accounting Vol 10 No 2 (2019): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v10i2.1735

Abstract

Penelitian ini bertujuan untuk (1) mengetahui metode penentuan harga jual dan margin yang sesuai dengan syariah, (2) mengetahui metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar, dan (3) menguji apakah metode penentuan harga jual dan margin dalam penjualan kredit dengan akad murabahah pada BMT Al-Amin Makassar telah patuh terhadap kesesuaian syariah. Objek penelitian dalam penelitian ini adalah BMT Al-Amin Makassar. Metode penelitian yang digunakan oleh peneliti dalam penelitian ini adalah analisis deskriptif komparatif. Kesimpulan penelitian ini adalah (1) penentuan harga jual dan margin akad murabahah yang syar’i adalah penentuan harga jual dan margin yang tidak melanggar nilai-nilai keadilan dan tidak eksploitatif, (2) penentuan margin akad murabahah BMT Al-Amin adalah dengan metode mark-up pricing dan dengan pertimbangan Direct/Indirect Competitors Market Rate (ICMR/DCMR) dengan rata-rata besaran margin 3%-4%/bulan, dan (3) penentuan harga jual dan margin akad murabahah BMT Al-Amin Makassar telah syar’i.
PENGUNGKAPAN MODAL INTELEKTUAL DAN KEUANGAN DALAM KAPITALISASI PASAR DENGAN SIKLUS HIDUP INDUSTRI SEBAGAI PEMODERASI (INTELLECTUAL CAPITAL DISCLOSURE AND FINANCIAL DISCLOSURE IN MARKET CAPITALIZATION WITH INDUSTRY LIFE CYCLE AS MODERATING VARIABLE) Azis, Siti Nafisah; Pagalung, Gagaring; Habbe, Abdul Hamid
Jurnal Akuntansi dan Keuangan Indonesia Vol. 16, No. 1
Publisher : UI Scholars Hub

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

Abstract

Previous research has not examined which of intellectual capital disclosure and financial disclosure contains more relevant information in investor decision making in industry life cycle perspective. This research examines the effect of industry life cycle in moderating the relationship between intellectual capital disclosure, financial disclosure, and market capitalization; the influence of intellectual capital and financial disclosure on market capitalization; and the influence of good corporate governance on intellectual capital and financial disclosure. The research sample was all non-financial companies listed in the Indonesian Stock Exchange in 2014-2015. By using multiple linear regression, the research finds that industry life cycle moderates the relationship between intellectual capital disclosure and market capitalization, however, it does not moderate the relationship between financial disclosure and market capitalization. Intellectual capital disclosure has a positive effect on market capitalization, whereas financial disclosure does not influence market capitalization. Good corporate governance has a positive effect on intellectual capital and financial disclosure. This study provides a new evidence that the disclosure of relevant information based on industry life cycle will be realized with the implementation of optimal good corporate governance. The information produced can provide a signal that influences investor decisions.
Nepotisme: Fraud Atau Bentuk Kasih Terhadap Keluarga? (Dalam Perspektif Islam) Fitriadi, Fitriadi; Habbe, Abdul Hamid; Syarifuddin, Syarifuddin; Rura, Yohanis; Ferdiansah, Muhammad Irdam
Journal of Islamic Business Management Studies (JIBMS) Vol. 5 No. 2 (2024): Journal of Islamic Business Management Studies (JIBMS)
Publisher : Institut Daarul Qur'an Jakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51875/jibms.v5i2.339

Abstract

Penelitian ini bertujuan untuk melihat nepotisme dalam perspektif islam. Nepotisme merupakan salah satu tindakan kecurangan dengan mengutamakan orang terdekatatas dasar hubungan kekerabatan bukan berdasarkan kemampuan sehingga di indikasikan adanya ketidakadilan.Dengan menggunakan studi dan telaah pustaka kritis analisis yang berisikan materi ilmiah teoritik yang berdasarkan ide gagasan dan pemikiran kontemplatif, ditemukan bahwa nepotisme pada dasarnya bukanlah kecurangan. Mementingkan kerabat dalam perspektif islam sangat dianjurkan. Namun berlaku adil dalam kondisi apapun termasuk keadilan dalam memperlakukan kerabat dan orang lain musti diperhatikan. Menempatkan kerabat pada jabatan atau posisi tertentu sesuai kompetensi atau kemampuan mereka tidak termasuk dalam kecurangan.Pemberian kekuasaan tersebut bukan karena faktor kerabat, tetapi lebih karena faktor kompetensi dalam mengembang suatu amanah, sehingga justru itulah yang lebih adil dan lebih dapat dipertanggungjawabkan dan hal itupun terjadi di masa Nabi Musa AS.Akan tetapi, ketika masih ada orang yang lebih baik dan berhak untuk jabatan itu, namun yang didahulukan adalah keluarganya maka perbuatan tersebut merupakan nepotisme yang dilarang karena secara tidak langsung mendzolimi orang lain.
Switching Behavior of Banks' Customers: Does It Exist? Utami, Rizky; Arif, Hermita; Habbe, Abdul Hamid; Abdullah, Faisal
Hasanuddin Economics and Business Review VOLUME 7 NUMBER 3, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v7i3.5260

Abstract

Ideally, Indonesia with the largest Muslim population in the world is able to optimize its potential to become the prominent global player in Islamic finance industry. Unexpectedly, Indonesia is ranked at 9th position of global Islamic banking market. Despite the strong support from both government and society, it is ironic that the market share of Islamic bank in Indonesia has just reached 7.09% in 2022, far below its conventional counterpart, in its three decades of age. Employing descriptive quantitative approach, this study examines the presence of switching behavior of society in Indonesia by addressing why the impact of switching behavior has small impact on the market share improvement in the context of Indonesia. A total of 128 respondents were filling the questionnaire based on purposive random sampling fulfilling the criteria of being customer of both Islamic and conventional bank as well as currently working. 
ACCOUNTING INFORMATION DISCLOSURE: SINGLE VERSUS MULTIPLE BENCHMARK Praditha, Riza; Haliah, Haliah; Habbe, Abdul Hamid; Rura, Yohanis; Anwar, Anas Iswanto
Hasanuddin Economics and Business Review VOLUME 4 NUMBER 1, 2020
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (151.118 KB) | DOI: 10.26487/hebr.v4i1.2352

Abstract

This study aims to analyze the level of estimation bias made by investors based on the form of disclosure of single and multiple benchmark accounting information. The research design uses an experimental laboratory (between-subject). Respondents in this study used 40 students who had attended capital market schools on the Indonesia Stock Exchange as a representation of novice investors. The results of hypothesis testing indicate that the disclosure of accounting information in the form of multiple benchmarks is better than the form of single benchmark information. This is indicated by the smaller error rate of estimation made by investors in predicting future earnings. Thus, the bias in decision making can be minimized by presenting more comprehensive accounting information using multiple benchmark forms.
PAHAM MODERNISASI TERHADAP ASUMSI TEORITIS INDIVIDUALISME DALAM AKUNTANSI SOSIAL Zulaeha, Sitti; Alimuddin, Alimuddin; Habbe, Abdul Hamid; Mediaty, Mediaty
Bongaya Journal of Research in Accounting (BJRA) Vol. 3 No. 1 (2020): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v3i1.210

Abstract

This article uses a qualitative method, which aims to understand the phenomenon of research subjects by exploring the meaning of individuals or groups on the problem of modernization understanding of the theoretical assumptions of individualism in social accounting. Using the approach of the Hofstede Dimension Paradigm (1980), which identifies "cultural patterns or dimensions that influence people's behavior in significant ways" (Arasaratnam, 2011, p. 45). Several studies have begun to pay attention to the influence of interactions between culture, politics, and the national economy with the process of changing accounting practices in one country. Various studies are trying to uncover the relationship between national culture and organizational culture, with the disclosure of corporate accounting as in Gray, 1988; Perera, 1989; Gibbins et al, 1990 (Sudarwan, 1994). And Hofstede's cultural value dimension is widely used in several fields such as accounting management, auditing, financial accounting, and accounting standards (Noravesh, et al 2007). But, continued Noravesh, et al. (2007), these studies only develop theoretical views and do not develop empirical and systematic research on cultural relations and accounting. So it can be said that there is only the understanding of individualism in social accounting. Because of the culture of a group of people who consider themselves only individualism and not collectivism.
The Influence of Halal Factors and Behavioral Constructs on Culinary Business Governance in South Sulawesi Hamid, Mashur Naufal; Habbe, Abdul Hamid; Ulumuddin, Ihya; Aryadi, Alif Razaq
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6477

Abstract

This study examines the influence of halal awareness, halal certification, and behavioral factors on the governance of halal culinary businesses in South Sulawesi, Indonesia. With the increasing emphasis on halal certification following national regulatory mandates, business actors—particularly micro, small, and medium enterprises (MSMEs)—continue to face challenges such as distrust in certification bodies, the complexity of certification procedures, and limited access to accurate information. Grounded in the Theory of Planned Behavior (TPB), this research introduces trust in halal certification and halal products as a mediating variable. A quantitative approach was employed using a survey of 400 halal culinary entrepreneurs from major cities in South Sulawesi, including Makassar, Gowa, Maros, and Parepare. Data were collected using a 5-point Likert scale questionnaire and analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings are expected to identify key determinants influencing the sustainability of halal culinary businesses and provide practical recommendations for policymakers and stakeholders to enhance trust and improve governance effectiveness within Indonesia's growing halal economy.
Co-Authors Andi Manggala Putra, Andi Manggala Anwar, Anas Iswanto Aryadi, Alif Razaq Azis, Siti Nafisah Diaraya Diaraya, Diaraya Faisal Abdullah Ferdiansah, Muhammad Irdam Fitriadi Fitriadi Gagaring Pagalung Haliah, Haliah Hamid, Mashur Naufal Hermita Arif Ihya Ulumuddin, Ihya Kurniawan, Awi Mediaty Mediaty , Mediaty Muhammad Ashari Nur, Hamzah Fansyuri Paulus Tangke Putriyanti, Indah Ratna Ayu Damayanti Riza Praditha Robert Jao Syarifuddin Syarifuddin USWATUN HASANAH Utami, Rizky Yohanis Rura Zulaeha, Sitti