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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Diskursus Islam Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi Al Tijarah Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah Al-Amwal : Journal of Islamic Economic Law SENTRALISASI YUME : Journal of Management Iqtishoduna: Jurnal Ekonomi Islam International Journal of Islamic Business and Economics (IJIBEC) JAAF (Journal of Applied Accounting and Finance) Ecces: Economics, Social, and Development Studies Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akuntansi International Journal of Business Economics (IJBE) An Nisa' Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Bertuah : Jurnal Syariah dan Ekonomi Islam Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Management of Zakat and Waqf Journal (MAZAWA)) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Ekonomi Jurnal Kolaboratif Sains Jurnal Iqtisaduna Islamic Accounting and Finance Review Journal Of Human And Education (JAHE) Jurnal Ekonomika Dan Bisnis Jurnal Ekonomi Syariah dan Bisnis Milkiyah: Jurnal Hukum Ekonomi Syariah Economic Reviews Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat SENTRI: Jurnal Riset Ilmiah ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Media Riset Bisnis & Manajemen AL-QIBLAH: Jurnal Studi Islam dan Bahasa Arab Innovative: Journal Of Social Science Research Basic and Applied Accounting Research Journal Indonesian Journal of Economics, Entrepreneurship, and Innovation Ekalaya : Jurnal Ekonomi Akuntansi Al-Jadwa: Jurnal Studi Islam Jurnal Pengabdian Masyarakat dan Riset Pendidikan IJEIRC COSMOS IECON: International Economics and Business Conference Alkasb: Journal of Islamic Economics International Journal of Islamic Business and Economics (IJIBEC) J-CEKI Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
Murtiadi Awaluddin
Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Alauddin Makassar Jl. Muh. Yasin Limpo No.36, Samata-Gowa
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Journal : IJBE (Integrated Journal of Business and Economics)

 1 
Existence Of Company Size In Control Towards Family Ownership And Debt Policy Value Of Companies Murtiadi Awaluddin; Alim Sholihin; Sumarlin Sumarlin; Rulyanti Susi Wardhani; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 4, No 2 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.971 KB) | DOI: 10.33019/ijbe.v4i2.267

Abstract

This study aims to examine the effect of family ownership, debt policy on firm value with firm size as a control variable. The sample used was a family company listed on the Indonesia Stock Exchange from 2014 to December 2017. The type of this research was quantitative using Agency theory and Signaling Theory. Analysis technique with multiple regression analysis. The results showed that family ownership had a positive and significant effect on firm value, and debt policy had a negative and significant effect on firm value. While company size as a control variable in this study cannot control the relationship of the influence of family ownership and debt policy on firm value, in other words, company size as a control variable does not have a significant effect on the relationship of family ownership and corporate value policy debt.
Image Improvement of the State Islamic University (UIN) Alauddin Makassar through the Satisfaction and Trust of Stakeholder on Graduate Quality Murtiadi Awaluddin
Integrated Journal of Business and Economics (IJBE) Vol 2, No 2 (2018): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3196.909 KB) | DOI: 10.33019/ijbe.v2i2.77

Abstract

This study aims to determine and analyze the influence of UIN Alauddin Makassar graduate quality to stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar either directly or indirectly. This study categorized in exploratory research. This research included in the descriptive research. The population of this research is all stakeholders in Makassar City. The sampling technique used in this research is purposive sampling. The sample criterion used is a private banking company that employs UIN Alauddin Makassar graduates. The sample size uses maximum likelihood (ML). The number of samples in this study is 100 respondents. In this study, the techniques used include (1) questionnaire; (2) observation; (3) interviews and (4) documentation. The method of analysis used in this research is structural equation modelling (SEM) analysis. The conclusion of this research are: (1) the quality of UIN Alauddin Makassar graduates has a positive and significant impact on stakeholder satisfaction, stakeholder trust and image of UIN Alauddin Makassar; (2) stakeholder satisfaction has a positive and significant impact on stakeholder trust and image of UIN Alauddin Makassar and (3) stakeholder trust have positive and significant impact on UIN Alauddin Makassar image.
Green Accounting Concept Based on University Social Responsibility as A Form of University Environmental Awareness Muh Akil Rahman; Sumarlin Sumarlin; Sari Fatimah Mus; Murtiadi Awaluddin; Rulyanti Susi Wardhani
Integrated Journal of Business and Economics (IJBE) Vol 3, No 2 (2019): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.562 KB) | DOI: 10.33019/ijbe.v3i2.156

Abstract

Environmental issues are not a new issue, environmental degradation and social gaps in the environment are a matter of great concern. This study aimed to analyze the form of environmental responsibility and how the application of Green Accounting concept in a university. This qualitative research used phenomenology approach with Interpretative Phenomenological Analysis technique where the research locations were in UIN Alauddin Makassar and Hasanuddin University Makassar. Data source was primary data obtained through interview and also supported by other secondary data. The method of data analysis was constructing research conclusion by abstracting empirical data collected from the field. Findings of this study revealed that the awareness of UIN Alauddin Makassar to the environment is still inadequate and not fulfil the expectations of the campus community that is different from the responsibility of Hasanuddin University Makassar which has been considered quite responsible with the existence of various environmental conservation programs. Green Accounting concept that can be seen from environmental concerns and environmental involvement in these two universities is also very different especially in terms of building management awareness, cost availability and environmental compliance studies. As for the reporting and environmental audit, both UIN Alauddin Makassar and Hasanuddin University Makassar has not been conducted until now.
Green Accounting Practice of Nipah (palm trees) Farmers Along Moncongloe Lappara Riverbanks Nurmiati Nurmiati; Muh Rum; Murtiadi Awaluddin; Andi Sylvana
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.809 KB) | DOI: 10.33019/ijbe.v6i3.518

Abstract

This study aims to implement practical management accounting on nipah water by looking for inputs and outputs for other commodities. The main problem in this study is how accounting can raise environmental problems in the form of green accounting practices. The review is seen from management accounting to determine cross production between nipah water production as capital input for other commodities. Environmental accounting practices dealing with the problem of pricing agricultural products become increasingly complex in agricultural locations. The data source is primary data taken directly from 30 nipah farmers located on the banks of the Moncongloe Lappara River, Moncongloe District, Maros Regency, South Sulawesi during 2020. The analytical method used is to measure input-output commodities with the Social Accounting Matrix. The results of this study indicate that the total contribution index of sap water production from Nipah is 456.66 to other commodities, while commodity B is 1236.04 and commodity C is 851.66. With this contribution, farmers can manage their own sources of funds sourced from nipa palm water in a sustainable manner, not only farmers in the Lappara Moncongloe River area, but also the condition of nipa palm farmers in other parts of Indonesia
Co-Authors , Aisyah , Sudirman - Sri Prilmayanti Awaluddin, - Abdul Chadjib Halik Abdul Gani Abdul Wahab Abdullah, Muhammad Wahyuddin Abdullah, Muhammad Wahyudin Abdullah, Wahyuddin Abdurrahman Mansyur Adriani Adriani Affandi, Muh Akbar Akbar. C Alifurahman, Alifurahman Alika, Nur Hikmah Alim Sholihin Aminuyati Amir , Indah Ramadhani Amir, A. M. Nur Atma Amiruddin K Amiruddin K Amirudin K Andi Abdul Gaffar Andi Harmoko Arifin Andi Nur Annisa M Andi Nur Rahma Andi Sitti Aisah Andi Sylvana Andi Sylvana Andi Ummul Khair Anshar Daud Arifin, Asriadi Arsyad, Kamaruddin Arsyadi, Baso Asriadi Arifin Asriani Aswar Aswar Azwar Anwar Bahrul Ulum Rusydi Baso Sardjan Basri, Muh. Arfah Berlian Berlian Devy Wulandari Dewi Pratiwi Dian Dian Dian Sari Dueramae, Hussam Eka Indriyani MS Eka Suhartini Elis Elis Elis, Elis Elvi Syahria Maznawati Eril, Eril Fadjriyah, Sitti Fahrika, Andi Ika Fajriah, Fadillah Febriani Setijawan Fitriah Ningsih Haeranah Hamka Hasbiah Hasbiah, Hasbiah Herianti, Herianti Ihwan Wahid Minu Ilham Gani Ilham Ilham Indah Ramadhani Amir Irwandi Islahuddin Islah K, Amiruddin Kadir, Syahruddin Kara, Muslimin H Kasim, Sjaiful Khaerah Amalia Khaerunnisa, Syarifa Kouach Yassine M. Iqbal Suhaeb Mahmuddin Mahmuddin Malle, Syarif Syharir Mardan, Muh. Zulhadi Mashuri Masri Maulana Muchlis, Mustakim Muh Akil Rahman Muh. Akil Rahman Muh. Ridwan Markarma Muh. Rum Muh. Rum Muhammad Akil Rahman Muhammad Gazali Suyuti Muhammad Ikhsan Alif MUHAMMAD ILHAM Muhammad Zul Fahmi Muin, Rahmawati Muslimin H. Kara Muslimin Kara Mustofa Umar Mutakallim Sijal Mutmainna, Aenun Mutmainna, Dian N. Nurjanah Nahlah Nahlah, Nahlah Nasrullah Bin Sapa Ni'mah, Fadhilatun Niniek Fariaty Lantara Nirgahayu Nirgahayu Nirgahayu Nirgahayu, Nirgahayu Novianti Novianti Novianty, Anisa Utami Nur Anisa Nur, Fira Nuraeni Nuratikah, Nuratikah Nurmiati Nurmiati Oktoviasari, Vera Ayu Parmitasari, Rika Dwi Ayu Putri Qonitah Rahim Radinal, Radinal Rahim, Adhira Imawardhani Rahman Ambo Masse Rahman, Muhammad Akil Rahmawati Muin Rahmawati Muin Rasnawati, Rasnawati Reniati Reniati Rini andriani Rizky Amaliyah Ramdhani Ilham Rohani, Dian Amalia Putri Rulyanti Susi Wardhani Rusnawati Rusnawati, Rusnawati Safruddin . Saifuloh, Nur Imam Samsunar, Muh. Sanusi, Nina Utami Y Sapiri, Muhtar Sapsuha, Mubasysyyratul Ummah Sardjan, Baso Sari Fatimah Mus Sastri Ayu Wiranitania Selmiana Salam Sijal, Mutakallim Siradjuddin Sirajuddin Sirajuddin Sirajuddin Sitti Fadjriyah Sitti Syamsiah Sudarmi Sudirman Sudirman . Sudirman Sudirman Sukmawati Sukmawati Sumarlin Sumarlin Sumarlin Sumar’in, Sumar’in Syahruddin Kadir Syam, Agus Syamsul Syamsul Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tawwab, M. Abdut Tri Gunarsih Tuarita, Adam Tunggul Prasodjo Un Dini Imran Usman Jafar Wahyuddin Abdullah Wahyudi, Iqmal Wahyudin Abdullah Wahyudin Abdullah, Muhammad Yuli Rahmini Suci yumita, yumita Zahra, Sufiani