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All Journal Al-Risalah : Jurnal Imu Syariah dan Hukum 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) Kepariwisataan: Jurnal Ilmiah Jurnal Ilmu Manajemen Profitability An Nisa' Jurnal Ilmiah Akuntansi Peradaban Asy-Syarikah : Jurnal Lembaga Keuangan, Ekonomi dan Bisnis Islam Journal of Management - Small and Medium Enterprises (SME's) 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) Jurnal Cendekia Ilmiah Islamic Financial And Accounting Review Study of Scientific and Behavioral Management (SSBM)
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AL-ADL SEBAGAI UNSUR HUKUM EKONOMI ISLAM PADA IMPLEMENTASI KEBIJAKAN TAX AMNESTY DI TERNATE Murtiadi Awaluddin; Bahrul Ulum Rusydi; Muslimin Kara; Elvi Syahria Maznawati
Al-Amwal : Journal of Islamic Economic Law Vol 5, No 2 (2020): AL-AMWAL : JOURNAL OF ISLAMIC ECONOMIC LAW
Publisher : Hukum Ekonomi Syariah, Fakultas Syariah, IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/alw.v5i1.1590

Abstract

Tax Amnesty is a momentum for the government in addition to attracting funds or assets of Indonesian citizens both inside and outside of the country that have not been reported by the taxpayer, and indirectly could provide income to state revenues from the tax sector. The purpose of this study is to identify tax policies regarding Tax Amnesty in terms of al-‘Adl. The research used was field research (descriptive qualitative field research). This research using phenomenology research. Data collection methods obtained through observation, interviews and documentation. The location in this study is in Ternate city. The results showed that Tax Amnesty gives rights to each owner through the Tax Amnesty facility including the elimination of the tax that should be owed, the elimination of administrative sanctions and criminal sanctions in the field of taxation. Another benefit gained is making individual and corporate taxpayers to be more transparent in conducting tax governance in accordingg tax laws.
The The Effect of Expert Management, Professional Skepticism And Professional Ethics On Auditors Detecting Ability With Emotional Intelligence As Modeling Variables Murtiadi Awaluddin; Nirgahayu Nirgahayu; Rulyanti Susi Wardhani; Andi Sylvana
International Journal of Islamic Business and Economics (IJIBEC) Vol. 3 No. 1 (2019): IJIBEC VOLUME 3 NO. 1 JUNE 2019
Publisher : Faculty of Islamic Economics and Business of UIN K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v3i1.1567

Abstract

This study aims to examine the effect of management experts, professional skepticism and professional ethics on the auditor's ability to detect fraud with intelligence emotional as a moderating variable. This research was conducted at the Makassar City Inspectorate. This research is an explanatory study with a quantitative approach. The study used a saturated sample method with a sample of 25 people. Analysis data in this research using multiple regression analysis with absolute difference value. The results of multiple analysis show that management experts, professional skepticism and professional ethics have a positive and significant effect on the auditor's ability to detect fraud. The result of the analysis show that emotional intelligence is able to moderate expert management and professional skepticism towards the auditor's ability to detect fraud, while emotional intelligence does not moderate professional ethics on the auditor's ability to detect fraud.
THE BETA ROLE IN AFFECTING STOCK RETURNS WITH UNCONDITIONAL AND CONDITIONAL APPROACHES (Case Study of Companies Listed in the LQ 45 Index) Murtiadi Awaluddin; Dewi Pratiwi; Rulyanti Susi Wardhani
Jurnal Ilmiah Akuntansi Peradaban Vol 5 No 1 (2019)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v5i1.9429

Abstract

This study aims to determine the effect of beta on return by using two unconditional and conditional approaches. In this study a sample of companies listed on the Indonesia Stock Exchange used the LQ 45 Index for the period January 2011 to December 2015. From the tests obtained results showed that in the unconditional beta approach the stock had a positive and insignificant effect on stock returns. Whereas by using a conditional approach, the results obtained where beta and return have a significant positive effect when the positive risk premium and a positive effect are not significant when the risk premium is negative.Keyword: Beta, Return, Risk Premium, Unconditional, Conditional.
Financial Performance And Corporate Social Responsibility On Return Of Shares Rulyanti Susi Wardhani; Murtiadi Awaluddin; Reniati
Jurnal Akuntansi Vol. 23 No. 3 (2019): September 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i3.611

Abstract

The purpose of this study is to test the hypothesis of the influence of independent variables namely ROI, ROE, EPS, DER, CSR while the dependent variable is Stock Return. This research approach is a fixed effect approach, general effects, and random effects approach. The sample used in this study was 19 Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The results showed that ROI, ROE, EPS, and DER partially did not affect Stock Return, while CSR partially affected stock returns on Manufacturing Companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This means that the companies sampled in this study stated that CSR is a form of commitment in improving welfare through social and environmental responsibility, CSR also provides long-term benefits by increasing the company's reputation and branding, efficiency, internal party appreciation, and strong profitability.
PENGARUH KEPRIBADIAN ENTREPRENEUSHIP ISLAM DAN AKSES INFORMASI TERHADAP STRATEGI BISNIS DAN KINERJA BISNIS USAHA KECIL DI KOTA MAKASSAR Murtiadi Awaluddin
Jurnal Iqtisaduna Vol 3 No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v3i1.3556

Abstract

Penelitian ini bertujuan untuk (1) mengetahui dan menganalisis pengaruh langsung kepribadian entrepreneuship Islam dan akses informasi  terhadap strategi bisnis; (2) mengetahui dan menganalisis pengaruh langsung kepribadian entrepreneuship Islam dan akses informasi terhadap kinerja usaha kecil; dan (3) mengetahui dan menganalisis pengaruh tidak langsung kepribadian entrepreneuship Islam dan akses informasi terhadap kinerja usaha kecil melalui strategi bisnis.Penelitian ini dikategorikan dalam penelitian eksplanatory. Sampel penelitian akan dipilih secara acak sederhana (simple random sampling). penentuan sampel penelitian ini digunakan rumus jumlah sampel minimum dari analisis Struktural Equation Modeling (SEM). Dengan model estimasi mengunakan maximum likehood (ML) maka jumlah sampel sebanyak 100 sampel. Sumber data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Prosedur pengambilan data dalam penelitian adalah dengan (1) teknik kuesioner; (2) observasi; (3) teknik studi dokumentasi; dan (4) deep interview. Model analisis yang digunakan adalah Structural Equation Modelling (SEM) dari paket software statistik AMOS.Hasil analisis menunjukan bahwa (1) kepribadian entrepreneuship Islam dan akses informasi berpengaruh langsung positif dan signifkan terhadap strategi bisnis; (2) kepribadian entrepreneuship Islam, akses informasi dan strategi bisnis berpengaruh langsung, positif dan signifkan terhadap kinerja bisnis usaha kecil; dan (3) kepribadian entrepreneuship Islam dan akses informasi berpengaruh tidak langsung terhadap kinerja usaha kecil melalui strategi bisnis.Kata kunci: kepribadian entrepreneuship Islam, akses informasi, strategi bisnis, kinerja usaha kecil
Penguatan Peran Perguruan Tinggi Islam Dalam Mendorong Pengembangan Lembaga Keuangan Syariah di Indonesia Murtiadi Awaluddin
Jurnal Iqtisaduna Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v4i2.6970

Abstract

The purpose of this study is to formulate appropriate strategies in strengthening the role of Islamic universities in encouraging the development of Islamic financial institutions in Indonesia. Researchers took the object of research on three PTKI in Makassar.  The type of research is qualitative analysis of phenomological approach. Data is obtained from primary data in the form of statements and attitudes, then secondary data in the form of relevant literature and support the discussion of research, documentation. Techniques of collecting data in the form of observation, documentation, interview (Interview) directly with the parties concerned. Then the technique of processing and data analysis is done through four stages, namely: data collection, data reduction, data presentation, and conclusion. The result shows that Islamic University has great potential and role in supporting the development of Shariah financial institutions in Indonesia both in terms of human resource needs, as well as the marketing potential of syariah financial products.
The Effect of Company Sizes and Net Working Capital on Cash Holding With Profitability as Intervening Variables in Food and Beverage Sub Sector Companies Registered in Indonesia Stock Exchange Murtiadi Awaluddin; Elis Elis; Sri Prilmayanti Awaluddin; Rulyanti Susi Wardhani; Syarif Syharir Malle
Jurnal Iqtisaduna Proceeding of International Conference on Islamic Economics and Business 2020
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v1i1.16321

Abstract

The COVID-19 pandemic that has hit the world including Indonesia since early 2020 has had The purpose of this study was to determine and analyze the influence of company size and net working capital towards holding cash with profitability as an intervening variable. This Research uses quantitative methods with 2013-2017 observation years. The research sample consisted of 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while the method used was purposive sampling. The analytical method used is multiple linear regression and path analysis. The results showed the size of the company had a negative and not significant effect on profitability, net working capital was positive and not significant on profitability. Company size, net working capital, and profitability have a positive and significant influence on cash holding. Profitability is not able to mediate the effect of company size on cash holding.But profitability is able to mediate the effect of net working capital on cash holding
Adversity Quotient, Self Efficacy dan Lingkungan Bagi Kegiatan Kewirausahaan Mahasiswa Berbasis Teknologi Nuraeni; Murtiadi Awaluddin; Mutakallim
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol. 6 No. 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v6i1.27973

Abstract

This study aims to (1) determine the effect of the simultaneous adversity quotient, self- efficacy and environment on technology-based entrepreneurial intentions (technopreneurs) in Islamic banking students at FEBI UIN Alauddin Makassar; (2) To determine the effect of partial adversity quotient, self-efficacy and environment on the intention of technology- based entrepreneurship (technopreneur) in Islamic banking students at FEBI UIN Alauddin Makassar. This research uses descriptive and explanatory research methods. Primary data was obtained from respondents through the distribution of online questionnaires to 60 students. To test the hypothesis, a structural equation model was used with the help of the AMOS 22 application. The results of the analysis show that (1) the adversity quotient has a positive and significant influence on entrepreneurial intentions; (2) self-efficacy has a positive and significant influence on entrepreneurial intentions; (3) The environment has a positive and significant influence on entrepreneurial intentions; (4) adversity quotient, self efficacy and the environment have a positive and significant influence on entrepreneurial intentions.
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
Perbandingan Faktor yang Memengaruhi Keputusan Investor Muda dalam Berinvestasi Konvensional atau Syariah di Kota Makassar Rahmawati Muin; Abdurrahman Mansyur; Murtiadi Awaluddin; Muhammad Akil Rahman
Media Riset Bisnis & Manajemen Vol. 20 No. 1 (2020): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.52 KB) | DOI: 10.25105/mrbm.v20i1.6215

Abstract

Tujuan- Penelitian ini bertujuan untuk menginvestigasi factor inheren pembentuk beragam keputusan investasi dalam pemilihan saham berbasis konvensional atau Syariah.Desain/Metodologi/Pendekatan- Dengan menggunakan metode kuantitatif, artikel ini menggunakan metode confirmatory factor analysis (CFA) pada dua kelompok sampel pemuda yaitu 56 orang pemilih saham konvensional, dan 54 saham Syariah.Hasil Penelitian- Hasil dari penelitian ini menunjukkan bahwa faktor-faktor yang mempengaruhi investor muda saham konvensional adalah Setup Value, diikuti oleh Return Attractiveness, dan Added Value, sedangkan untuk investor saham syariah dipengaruhi oleh faktor Spirituality, diikuti oleh Setup Value, Sharia Attractiveness, dan Return Attractiveness. Implikasi dari penelitian ini adalah faktor Spirituality dan Sharia Attractiveness sebagai faktor pembeda antara investor saham konvensional dan syariah dalam memutuskan untuk berinvestasi.Keterbaruan/Nilai- Penelitian ini menginvestigasi respon dari para investor muda, dan menjadi factor unik karena jumlah mereka, khususnya mahasiswa/i relatif kecil. Penelitian ini juga mengungkap proses pembentukan respon pemilihan saham baik konvensional maupun islami dalam kelompok investasi tertentu.
Co-Authors , Aisyah , Sudirman - Sri Prilmayanti Awaluddin, - Abdul Chadjib Halik Abdul Gani Abdul Wahab Abdul Wahid Haddade Abdullah, Wahyuddin Abdurrahman Mansyur Adriani Adriani Affandi, Muh Akbar Akbar. C Alif S., Muhammad Ikhsan Alifurahman, Alifurahman Alika, Nur Hikmah Alim Sholihin Amalia, Khaerah 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 Asti, Mulham Jaki Aswar Aswar Azwar Anwar Baso Sardjan Basri, Muh. Arfah Berlian Berlian Devy Wulandari Dewi Pratiwi Dian Dian Dian Sari Dueramae, Hussam Eka Indriyani MS Elis Elis Elis, Elis Elvi Syahria Maznawati Emily Nur Saidy Eril, Eril Fadel, Muhammad Fadjriyah, Sitti Fahrika, Andi Ika Faizul Mubarok Fajriah, Fadillah Febriani Setijawan Fitriah Ningsih Haeranah Hamka Hardianti, Titin Hasbiah Hasbiah, Hasbiah Herianti, Herianti Ihwan Wahid Minu Ilham Gani Indah Ramadhani Amir Irwandi Islahuddin Islah K, Amiruddin Kadir, Syahruddin Kasim, Sjaiful Khaerunnisa, Syarifa Kouach Yassine M. Iqbal Suhaeb Mahmuddin Mahmuddin Malle, Syarif Syharir Mardan, Muh. Zulhadi Mashuri Masri Maulana Muchlis, Mustakim Muh. Ridwan Markarma Muh. Rum Muh. Rum Muhammad Akil Rahman MUHAMMAD ILHAM Muhammad Wahyuddin Abdullah Muhammad Zul Fahmi Muslim Muslimin Kara Mustofa Umar Mutakallim Sijal Mutmainna, Aenun Mutmainna, Dian N. Nurjanah Nahlah Nahlah, Nahlah Nasirah Asri 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 Nurhaedah Nurjannah Nurmiati Nurmiati Oktoviasari, Vera Ayu Putri Qonitah Rahim Radinal, Radinal Rahim, Adhira Imawardhani Rahma, Nur Rahman Ambo Masse Rahmawati Muin Rahmawati, Rahmawati Ramlah Ramlah Rasnawati, Rasnawati Reniati Reniati Rika Dwi Ayu Parmitasari Rina Saputri Rini andriani Rizky Amaliyah Ramdhani Ilham Rohani, Dian Amalia Putri Rulyanti Susi Wardhani Rusnawati Rusnawati, Rusnawati Rusydi, Bahrul Ulum Safruddin . Saifuloh, Nur Imam Samsunar, Muh. Sanusi, Nina Utami Y Sapinah, Sapinah 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 Suhartini, Eka Sukmawati Sukmawati Sumarlin Sumarlin Sumarlin Sumar’in, Sumar’in Supriyanto, Benny Eko Susanto, Hery Suyuti, Muhammad Gazali Syahruddin Kadir Syam, Agus Syamsul Syamsul Syarif Syharir Malle Sylvana, Andi Sylvana, Andi Tajrim, Muh. Tawwab, M. Abdut Tri Gunarsih Tuarita, Adam Tunggul Prasodjo Un Dini Imran Usman Jafar Wahyuddin Abdullah Wahyudi, Iqmal Yuli Rahmini Suci yumita, yumita Zahra, Sufiani